# The Value Added Tax (Imported Gas and Electricity) Relief Order 2004, Note: Explanatory note


(This note is not part of the Order)
This Order, which comes into force on 1st January 2005, is part of the implementation of Council Directive 2003/92/EC (OJ L260, 11.10.03 p.8). It forms part of a package of new measures which apply to supplies of natural gas and electricity. A transposition note in respect of this implementation is available at www.hmce.gov.uk.
The Order relieves VAT on the importation of gas through the natural gas distribution network, or of electricity, from places outside the member States.
A full regulatory impact assessment of the effect that this instrument will have on the costs of businesses is available at www.hmce.gov.uk.

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