{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-9",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-9.json",
  "legislation": "uksi/2004/3148",
  "legislation_title": "The Value Added Tax (Place of Supply of Goods) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004",
  "path": "article/9",
  "kind": "article",
  "number": "9",
  "heading": "Interpretation of Part 3",
  "text": "In this Part—\n(a) “the Act” means the Value Added Tax Act 1994;\n(b) “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;\n(c) “relevant goods” means—\n(i) gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system,\n(ia) gas supplied through a natural gas system situated within Great Britain or any network connected to such a system,\n(ii) electricity, and\n(iii) heat or cooling supplied through a network;\n(d) “re-selling” for the purposes of article 9(b) does not include—\n(i) re-sale as part of a single composite supply of other goods or services, or\n(ii) 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;\n(e) “VAT group” means any bodies corporate treated under sections 43A to 43C of the Act as members of a group.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3148/article/9",
    "retrieved_at": "2026-10-29T05:14:39.183612+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."
}