# Taxation (Post-transition Period) Act 2020, Paragraph 5

Extent: E+W+S+N.I.

(1) Section 9A (reverse charge on gas, electricity, heat or cooling supplied by persons outside the United Kingdom) is amended as follows.
(2) In the heading, omit “supplied by persons outside the United Kingdom”.
(3) After subsection (1) insert—
“(1A) This section also applies if relevant goods are supplied by a person (“A”) to another person (“B”) for the purposes of any business carried on by B and—
(a) A is in Great Britain and B is registered under this Act and is identified for the purposes of VAT in Northern Ireland, or
(b) A is in Northern Ireland and B is so registered but is not so identified.”
(4) In subsection (5)—
(a) in paragraph (a), for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”,
(b) after that paragraph insert—
“(aa) gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system,”.
(5) In subsection (6), after “United Kingdom” insert “ , in Great Britain or in Northern Ireland ”.

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Source: https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.