Article 2 Amendment to the Value Added Tax (Place of Supply of Goods) Order 2004

The Value Added Tax (Place of Supply of Goods) Order 2004^f1 is amended as follows.

In the heading to Part 3 for “and Electricity” substitute “, Electricity, Heat or Cooling”.

In article 9 for paragraph (c) substitute—

“(c)

“relevant goods” means—

(i)

gas supplied through a natural gas system situated within the territory of a member State or any network connected to such a system,

(ii)

electricity, and

(iii)

heat or cooling supplied through a network;”.

In article 14 for “gas and electricity” substitute “certain goods”.