The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010

• Citation: S.I. 2010/2925
• Sections: 3

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) 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 Revocation of the Value Added Tax (Removal of Gas and Electricity) Order 2004

The Value Added Tax (Removal of Gas and Electricity) Order 2004 is revoked.

Section 3 The application of paragraph 30 of Schedule 9ZB to the Value Added Tax Act 1994

Paragraph 30 of Schedule 9ZB (removal of business assets to be treated as a supply of goods) to the Value Added Tax Act 1994 shall not apply to the removal of—

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

(b) electricity, or

(c) heat or cooling supplied through a network.