# Taxation (Cross-border Trade) Act 2018, Paragraph 10


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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/10 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.