Statutory Instruments
2010 No. 2923
Value Added Tax
The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2010
Made
8th December 2010
Laid before the House of Commons
9th December 2010
Coming into force
1st January 2011
The Treasury, in exercise of the powers conferred by section 7(11) of the Value Added Tax Act 1994 Act ( 1 ), make the following Order:
Citation, commencement and effect
1. —(1) This Order may be cited as the Value Added Tax (Place of Supply of Goods)(Amendment) 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.
Amendment to the Value Added Tax (Place of Supply of Goods) Order 2004
2. —(1) The Value Added Tax (Place of Supply of Goods) Order 2004( 2 ) is amended as follows.
(2) In the heading to Part 3 for “and Electricity” substitute “, Electricity, Heat or Cooling”.
(3) In article 9 for paragraph (c) substitute—
“ (c) “relevant goods” means—
(i) gas supplied through a natural gas system situated within the territory of a member State or any network connected to such a system,
(ii) electricity, and
(iii) heat or cooling supplied through a network; ” .
(4) In article 14 for “gas and electricity” substitute “certain goods”.
Michael Fabricant
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
8th December 2010
1994 c. 23 ; section 7(11) was amended by section 76 and paragraphs 1 and 3 of Schedule 36 to the Finance Act 2009 (c. 10) .
S.I. 2004/3148 , to which there is an amendment not relevant to this Order.