Statutory Instruments
2010 No. 3017
Value Added Tax
The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order 2010
Approved by the House of Commons
Made
20th December 2010
Laid before the House of Commons
21st December 2010
Coming into force
1st January 2011
The Treasury, in exercise of the powers conferred by section 7A(6) of the Value Added Tax Act 1994( 1 ), make the following Order:
1. —(1) This Order may be cited as the Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) 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.
2. In Part 3 of Schedule 4A( 2 ) to the Value Added Tax Act 1994 (place of supply of services: exceptions relating to supplies not made to relevant business person), in paragraph 16 (other services provided to recipient belonging outside EC), for sub-paragraph (2)(f) substitute—
“ (f) the provision of access to, or transmission or distribution through—
(i) a natural gas system situated within the territory of a member State or any network connected to such a system, or
(ii) an electricity system, or
(iii) a network through which heat or cooling is supplied,
and the provision of other directly linked services, ” .
Angela Watkinson
Brooks Newmark
Two of the Lords Commissioners of Her Majesty’s Treasury
20th December 2010
1994 c. 23 ; section 7A was inserted by section 76 of, and paragraphs 1 and 4 of Part 1 of Schedule 36 to, the Finance Act 2009 (c. 10) .
Schedule 4A was inserted by section 76 of, and paragraphs 1 and 11 of Part 1 of Schedule 36 to, the Finance Act 2009 (c. 10) and amended by section 76 of, and paragraphs 1 and 15 of Part 2 of Schedule 36 to, the Finance Act 2009 (c. 10) .