{
  "url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010/article-2.json",
  "legislation": "uksi/2010/3017",
  "legislation_title": "The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "In Part 3 of Schedule 4A 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—\n“(f) the provision of access to, or transmission or distribution through—\n(i) a natural gas system situated within the territory of a member State or any network connected to such a system, or\n(ii) an electricity system, or\n(iii) a network through which heat or cooling is supplied,\nand the provision of other directly linked services,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/3017/article/2",
    "retrieved_at": "2026-10-29T02:22:11.029284+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}