The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010

• Citation: S.I. 2010/2924
• Sections: 3

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010.

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

Section 2 Revocation of the Value Added Tax (Imported Gas and Electricity) Relief Order 2004

The Value Added Tax (Imported Gas and Electricity) Relief Order 2004 is revoked.

Section 3 Relief from value added tax

The VAT chargeable on the importation ... of—

(a) gas—

(i) through a natural gas system or any network connected to such a system, or

(ii) fed in from a vessel transporting gas into a natural gas system or any upstream pipeline network,

(b) electricity, or

(c) heat or cooling supplied through a network,

shall not be payable.