# The Value Added Tax (Place of Supply of Goods) Order 2004, Article 1: Citation and commencement


(1) This Order may be cited as the Value Added Tax (Place of Supply of Goods) Order 2004 and shall come into force on 1st January 2005.
(2) Part 3 (supplies of gas and electricity) has effect in relation to supplies made on or after 1st January 2005.

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Source: https://www.legislation.gov.uk/uksi/2004/3148/article/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.