# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 55: Amendment of the Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010


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)”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/55 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.