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Statutory Instruments

2004 No.3149

VALUE ADDED TAX

The Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004

Made

30th November 2004

Laid before the House of Commons

2nd December 2004

Coming into force

1st January 2005

The Treasury, in exercise of the powers conferred on them by section 8(5) of the Value Added Tax Act 1994( 1 ), hereby make the following Order:

1. This Order may be cited as the Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004 and shall come into force on 1st January 2005 in relation to supplies made on or after that date.

2. Amend Schedule 5 (services supplied where received) to the Value Added Tax Act 1994( 2 ) as follows.

3. After paragraph 5 insert—

“ 5A. The provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other directly linked services. ” .

Jim Murphy

Nick Ainger

Two of the Lords Commissioners of Her Majesty’s Treasury

30th November 2004

( 1 )

( 2 )

Schedule 5 was amended by S.I. 1995/1523 , 2003/863 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004 (2004/3149)

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