{
  "url": "https://openlegislation.uk/value-added-tax-imported-gas-electricity-heat-and-cooling-relief-order-2010/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-gas-electricity-heat-and-cooling-relief-order-2010/article-3.json",
  "legislation": "uksi/2010/2924",
  "legislation_title": "The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-gas-electricity-heat-and-cooling-relief-order-2010",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Relief from value added tax",
  "text": "The VAT chargeable on the importation ... of—\n(a) gas—\n(i) through a natural gas system or any network connected to such a system, or\n(ii) fed in from a vessel transporting gas into a natural gas system or any upstream pipeline network,\n(b) electricity, or\n(c) heat or cooling supplied through a network,\nshall not be payable.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 3 in force at 1.1.2011, see art. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2924/article/3",
    "retrieved_at": "2026-10-29T02:23:17.798182+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."
}