{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/section-20",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/section-20.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "section/20",
  "kind": "section",
  "number": "20",
  "heading": "Supplies of gas, heat or cooling",
  "text": "(1) In section 9A of VATA 1994 (reverse charge on gas and electricity supplied by persons outside the United Kingdom)—\n(a) for subsection (5) substitute—\n“(5) Relevant goods” means—\n(a) gas supplied through a natural gas system situated within the territory of a member State or any network connected to such a system,\n(b) electricity, and\n(c) heat or cooling supplied through a network.”, and\n(b) in the heading, for “and electricity” substitute “ , electricity, heat or cooling ”.\n(2) In Schedule 4 to VATA 1994 (matters to be treated as supply of goods or services), in paragraph 3 after “refrigeration” insert “ or other cooling, ”.\n(3) The amendments made by this section have effect in relation to supplies made on or after 1 January 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/section/20",
    "retrieved_at": "2026-10-29T09:09:50.286654+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}