Article 9 Interpretation of Part 3
United Kingdom
In this Part—
“the Act” means the Value Added Tax Act 1994;
“dealer” means a person whose principal activity in respect of receiving supplies of relevant goods is the re-selling of those goods and whose own consumption of those goods is negligible;
“relevant goods” means—
gas supplied through a natural gas system situated within F2Northern Ireland or the territory of a member State or any network connected to such a system,
gas supplied through a natural gas system situated within Great Britain or any network connected to such a system,
electricity, and
heat or cooling supplied through a network;
“re-selling” for the purposes of article 9(b) does not include—
re-sale as part of a single composite supply of other goods or services, or
re-sale as a supply that falls to be disregarded under section 43(1)(a) of the Act where relevant goods are to be effectively used and consumed by a member of a VAT group;
“VAT group” means any bodies corporate treated under sections 43A to 43C of the Act as members of a group.
Annotations
Textual amendments
- F1
Art. 9(c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2010 (S.I. 2010/2923), art. 2(3)
- F2
Words in art. 9 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 11(2)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
- F3
Words in art. 9 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 11(2)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Notes on Part 3
Textual amendments
- F1
Words in Pt. 3 heading substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2010 (S.I. 2010/2923), art. 2(2)