Article 2

In Part 3 of Schedule 4A^f1 to the Value Added Tax Act 1994 (place of supply of services: exceptions relating to supplies not made to relevant business person), in paragraph 16 (other services provided to recipient belonging outside EC), for sub-paragraph (2)(f) substitute—

“(f)
the provision of access to, or transmission or distribution through—

(i)
a natural gas system situated within the territory of a member State or any network connected to such a system, or

(ii)
an electricity system, or

(iii)
a network through which heat or cooling is supplied,

and the provision of other directly linked services,”.

Annotations

Footnotes

f1: Schedule 4A was inserted by section 76 of, and paragraphs 1 and 11 of Part 1 of Schedule 36 to, the Finance Act 2009 (c. 10) and amended by section 76 of, and paragraphs 1 and 15 of Part 2 of Schedule 36 to, the Finance Act 2009 (c. 10).