Statutory Instruments
2004 No. 3147
VALUE ADDED TAX
The Value Added Tax (Imported Gas and Electricity) Relief Order 2004
Made
30th November 2004
Laid before the House of Commons
2nd December 2004
Coming into force
1st January 2005
Whereas it appears necessary to the Treasury that the relief from value added tax provided by this Order should be allowed with a view to conforming with Article 14.1(k) of Council Directive No. 77/388 EEC( 1 ) and Article 249 of the Treaty establishing the European Community( 2 ):
Now, therefore, the Treasury, in exercise of the powers conferred on them by section 37(1) of the Value Added Tax Act 1994( 3 ), hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Imported Gas and Electricity) Relief Order 2004 and shall come into force on 1st January 2005 in relation to goods imported on or after that date.
2. The VAT chargeable on the importation from a place outside the member States of—
(a) gas through the natural gas distribution network, or
(b) electricity,
shall not be payable.
Jim Murphy
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
30th November 2004
OJ No.L145, 13.6.1977, p.1; Article 14.1(k) was added by Article 3 of Council Directive 2003/92/EC (OJ No. L260, 7.10.2003, p.8); there are other amendments but none is relevant to this Order.
Cmnd.7460 to which the United Kingdom acceded by the Treaty of Accession (Cmnd. 7463) and in which Article 189 was renumbered 249 by Article 12 of the Treaty of Amsterdam (Cmnd. 3780); there are other amendments but none is relevant to this Order.