Section 1
This Order may be cited as the Value Added Tax (Removal of Gas and Electricity) Order 2004 and shall come into force on 1st January 2005 in relation to supplies made on or after that date.
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Statutory Instrument
The Value Added Tax (Removal of Gas and Electricity) Order 2004
Section 2
Paragraph 6(1) of Schedule 4 (matters to be treated as supply of goods or services) to the Value Added Tax Act 1994 shall not apply to the removal of—
(a) gas through the natural gas distribution network, or
(b) electricity,
from a member State to a place in any other member State.
2 sections
Cite this legislation
The Value Added Tax (Removal of Gas and Electricity) Order 2004 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2004-3150
Contains public sector information licensed under the Open Government Licence v3.0.
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