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Statutory Instruments

2010 No. 2925

Value Added Tax

The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) 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 5(3) of the Value Added Tax Act 1994( 1 ), make the following Order:

Citation, commencement and effect I1

1. —(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.

Revocation of the Value Added Tax (Removal of Gas and Electricity) Order 2004I2

2.The Value Added Tax (Removal of Gas and Electricity) Order 2004( 2 ) is revoked.

The application of [F1 paragraph 30 of Schedule 9ZB F1] to the Value Added Tax Act 1994I3

3.[F2 Paragraph 30 of Schedule 9ZB (removal of business assets to be treated as a supply of goods)F2] to the Value Added Tax Act 1994 shall not apply to the removal of—

(a) gas through a natural gas system situated within [F3 Northern Ireland or F3] 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.

Michael Fabricant

Angela Watkinson

Two of the Lords Commissioners of Her Majesty’s Treasury

8th December 2010

( 1 )

1994 c. 23 .

Status: There are currently no known outstanding effects for the The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010.
The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 (2010/2925)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
F1Words in art. 3 heading substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715) , regs. 1 , 55(a)substituted
F2Words in art. 3 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715) , regs. 1 , 55(b)substituted
F3Words in art. 3(a) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545) , regs. 1 , 101 (with regs. 109-131 ); S.I. 2020/1641 , reg. 2 , Sch.this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.inserted
I1Art. 1 in force at 1.1.2011, see art. 1(2)
I2Art. 2 in force at 1.1.2011, see art. 1(2)
I3Art. 3 in force at 1.1.2011, see art. 1(2)
Defined TermSection/ArticleIDScope of Application
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

Status of changes to instrument text

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