The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order 2010

• Citation: S.I. 2010/3017
• Sections: 2

Section 1

(1) This Order may be cited as the Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) 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

In Part 3 of Schedule 4A to the Value Added Tax Act 1994 (place of supply of services: exceptions relating to supplies not made to relevant business person), in paragraph 16 (other services provided to recipient belonging outside EC ), for sub-paragraph (2)(f) substitute—

(f) the provision of access to, or transmission or distribution through—

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

(ii) an electricity system, or

(iii) a network through which heat or cooling is supplied,

and the provision of other directly linked services,