# The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010, Introduction: Introductory text

Extent: E+W+S+N.I.

Value Added Tax
Made 8th December 2010
Laid before the House of Commons 9th December 2010
Coming into force 1st January 2011
The Treasury make the following Order in exercise of the powers conferred by section 37(1) of the Value Added Tax Act 1994.
It appears to the Treasury that it is expedient to make this Order having regard to the need to conform with Article 143(1)(l) of Council Directive 2006/112/EC.

---
Source: https://www.legislation.gov.uk/uksi/2010/2924/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-gas-electricity-heat-and-cooling-relief-order-2010/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.