OpenLegislation

Paragraph 5 I1I2

United Kingdom

(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 ”.

Annotations

Commencement

I1

Sch. 2 para. 5 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I2

Sch. 2 para. 5 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9