# The Value Added Tax (Amendment) (No. 2) Regulations 2014, Regulation 3: Amendment of the Value Added Tax Regulations 1995


In regulation 23A of the Value Added Tax Regulations 1995 (reverse charge sales statements: interpretation of Part 4A) in the definition of “relevant supply” insert at the end “other than a supply of gas or electricity”.

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Source: https://www.legislation.gov.uk/uksi/2014/1497/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2014/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.