# The Value Added Tax (Imported Gas and Electricity) Relief Order 2004, Introduction: Introductory text


VALUE ADDED TAX
Made 30th November 2004
Laid before the House of Commons 2nd December 2004
Coming into force 1st January 2005
Whereas it appears necessary to the Treasury that the relief from value added tax provided by this Order should be allowed with a view to conforming with Article 14.1(k) of Council Directive No. 77/388 EEC and Article 249 of the Treaty establishing the European Community:
Now, therefore, the Treasury, in exercise of the powers conferred on them by section 37(1) of the Value Added Tax Act 1994, hereby make the following Order:

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Source: https://www.legislation.gov.uk/uksi/2004/3147/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-gas-and-electricity-relief-order-2004/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.