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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

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 2004

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

The application of paragraph 30 of Schedule 9ZB to the Value Added Tax Act 1994

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

(a) gas through a natural gas system situated within Northern Ireland or 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
Changes that affect Made by
Sort descending by Changed Legislation Sort descending by Year and Number Changed Provision Type of effect Sort descending by Affecting Legislation Title Sort descending by Year and Number Affecting Provision Sort descending by Changes made to website text Note
The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 2010 No. 2925 art. 1 coming into force The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 2010 No. 2925 art. 1(2) Yes
The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 2010 No. 2925 art. 2 coming into force The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 2010 No. 2925 art. 1(2) Yes
The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 2010 No. 2925 art. 3 coming into force The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 2010 No. 2925 art. 1(2) Yes

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.