Regulation 85 Amendment of the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010I1I2
United Kingdom
(1)
The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 M1 is amended as follows.
(2)
In article 3, in the words before paragraph (a) omit “from a place outside the member States”.
Annotations
Marginal citations
- M1
Commencement
- I1
Reg. 85 not in force at made date, see reg. 1
- I2
Reg. 85 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.