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Regulation 55 Amendment of the Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010

Original text. Later amendments are not shown.

In article 3 (the application of paragraph 6(1) of Schedule 4 to the Value Added Tax Act 1994)—

(a)

in the heading, for “paragraph 6(1) of Schedule 4” substitute “paragraph 30 of Schedule 9ZB”;

(b)

for “Paragraph 6(1) of Schedule 4 (matters to be treated as supply of goods or services)” substitute “Paragraph 30 of Schedule 9ZB (removal of business assets to be treated as a supply of goods)”.