Article 3 Relief from value added taxI1
United Kingdom
The VAT chargeable on the importation F1... of—
(a)
gas—
(i)
through a natural gas system or any network connected to such a system, or
(ii)
fed in from a vessel transporting gas into a natural gas system or any upstream pipeline network,
(b)
electricity, or
(c)
heat or cooling supplied through a network,
shall not be payable.
Annotations
Textual amendments
- F1
Words in art. 3 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 85(2); S.I. 2020/1641, reg. 2, Sch.
Commencement
- I1
Art. 3 in force at 1.1.2011, see art. 1(2)