The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2010

• Citation: S.I. 2010/2923
• Sections: 2

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Value Added Tax (Place of Supply of Goods)(Amendment) Order 2010.

(2) This Order comes into force on 1st January 2011 and has effect in relation to supplies made on or after that date.

Section 2 Amendment to the Value Added Tax (Place of Supply of Goods) Order 2004

(1) The Value Added Tax (Place of Supply of Goods) Order 2004 is amended as follows.

(2) In the heading to Part 3 for “and Electricity” substitute “, Electricity, Heat or Cooling”.

(3) In article 9 for paragraph (c) substitute—

(c) “relevant goods” means—

(i) gas supplied through a natural gas system situated within the territory of a member State or any network connected to such a system,

(ii) electricity, and

(iii) heat or cooling supplied through a network;

(4) In article 14 for “gas and electricity” substitute “certain goods”.