{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-amendment-order-2010/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-amendment-order-2010/article-2.json",
  "legislation": "uksi/2010/2923",
  "legislation_title": "The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-amendment-order-2010",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment to the Value Added Tax (Place of Supply of Goods) Order 2004",
  "text": "(1) The Value Added Tax (Place of Supply of Goods) Order 2004 is amended as follows.\n(2) In the heading to Part 3 for “and Electricity” substitute “, Electricity, Heat or Cooling”.\n(3) In article 9 for paragraph (c) substitute—\n“(c) “relevant goods” means—\n(i) gas supplied through a natural gas system situated within the territory of a member State or any network connected to such a system,\n(ii) electricity, and\n(iii) heat or cooling supplied through a network;”.\n(4) In article 14 for “gas and electricity” substitute “certain goods”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2004/3148, to which there is an amendment not relevant to this Order."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2923/article/2",
    "retrieved_at": "2026-10-29T02:23:18.975265+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."
}