{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-amendment-order-2010/note",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-amendment-order-2010/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st January 2011, amends Part 3 of the Value Added Tax (Place of Supply of Goods) Order 2004 (S.I. 2004/3148) (“the Place of Supply Order”).\nThe Place of Supply Order specifies the rules which determine the place of supply for certain goods. Part 3 of the Place of Supply Order applies to supplies of gas and electricity.\nCouncil Directive 2006/112/EC (OJ No L 347, 11.12.06, p1) (“the Principal VAT Directive”) establishes a common system of value added tax applicable throughout the European Union.\nArticles 38 and 39 of the Principal VAT Directive were amended by Council Directive 2009/162/EU (OJ No L 10, 15.1.10, p14) with effect from 15th January 2010. Member States are required to transpose the amendments with effect from 1st January 2011.\nPrior to that amendment those articles made provision for the place of supply of gas and electricity. The supply of gas was described as being through the natural gas distribution system. Following amendment the supply of gas is described as being through a natural gas system situated within the territory of the EU or any network connected to such a system and the provision now also applies to supplies of heat and cooling supplied through a network.\nThis Order amends the Place of Supply Order by changing the description of the supply of gas and adding the supply of heat and cooling supplied through a network to the category of goods to which the rules in Part 3 apply. This Order also amends Article 14 of the Place of Supply Order to change the description of the subject matter of section 9A of the Value Added Tax Act 1994.\nA full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2923/note",
    "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."
}