Paragraph 10 I1
In section 9A (reverse charge on gas, electricity, heat or cooling supplied by persons outside the United Kingdom), in subsection (5)(a)—
(a)
for “situated within the territory of a member State” substitute “ in the United Kingdom ”, and
(b)
for “such a system” substitute “ a natural gas system in the United Kingdom ”.
Annotations
Commencement
- I1
Sch. 8 para. 10 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)