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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 2004 I2

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 1994 I3

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)
Version from: 1 August 2021

Displaying information

Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
F1 Words 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
F2 Words 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
F3 Words 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
I1 Art. 1 in force at 1.1.2011, see art. 1(2)
I2 Art. 2 in force at 1.1.2011, see art. 1(2)
I3 Art. 3 in force at 1.1.2011, see art. 1(2)
Defined Term Section/Article ID Scope of Application

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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.

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