# Finance (No. 2) Act 2005, Section 5: Reverse charge: gas and electricity valuation


(1) In paragraph 8 of Schedule 6 to VATA 1994 (valuation in case of reverse charge)—
(a) after “8” insert “ , or any supply of goods is treated by virtue of section 9A, ”, and
(b) after “the services” insert “ or goods ”.
(2) This section has effect in relation to supplies made on or after 17th March 2005.

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Source: https://www.legislation.gov.uk/ukpga/2005/22/section/5 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2005/section-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.