# The Value Added Tax (Place of Supply of Goods) Order 2004, Article 9: Interpretation of Part 3

Extent: E+W+S+N.I.

In this Part—
(a) “the Act” means the Value Added Tax Act 1994;
(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;
(c) “relevant goods” means—
(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,
(ia) gas supplied through a natural gas system situated within Great Britain or any network connected to such a system,
(ii) electricity, and
(iii) heat or cooling supplied through a network;
(d) “re-selling” for the purposes of article 9(b) does not include—
(i) re-sale as part of a single composite supply of other goods or services, or
(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;
(e) “VAT group” means any bodies corporate treated under sections 43A to 43C of the Act as members of a group.

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Source: https://www.legislation.gov.uk/uksi/2004/3148/article/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.