# The Value Added Tax (Removal of Gas and Electricity) Order 2004, Article 2


Paragraph 6(1) of Schedule 4 (matters to be treated as supply of goods or services) to the Value Added Tax Act 1994 shall not apply to the removal of—
(a) gas through the natural gas distribution network, or
(b) electricity,
from a member State to a place in any other member State.

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Source: https://www.legislation.gov.uk/uksi/2004/3150/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-removal-of-gas-and-electricity-order-2004/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.