The Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004

• Citation: S.I. 2004/3149
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004 and shall come into force on 1st January 2005 in relation to supplies made on or after that date.

Section 2

Amend Schedule 5 (services supplied where received) to the Value Added Tax Act 1994 as follows.

Section 3

After paragraph 5 insert—

(5A) The provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other directly linked services.