{
  "url": "https://openlegislation.uk/value-added-tax-removal-of-gas-and-electricity-order-2004/note",
  "json_url": "https://openlegislation.uk/value-added-tax-removal-of-gas-and-electricity-order-2004/note.json",
  "legislation": "uksi/2004/3150",
  "legislation_title": "The Value Added Tax (Removal of Gas and Electricity) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-removal-of-gas-and-electricity-order-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st January 2005, is part of the implementation of Council Directive 2003/92/EC (OJ L260, 11.10.03 p.8) It forms part of a package of new measures which apply to supplies of natural gas and electricity. A transposition in respect of this implementation is available at www.hmce.gov.uk .\nThe Order excludes from the scope of paragraph 6(1) of Schedule 4 to the Value Added Tax Act 1994 transfers between member States of gas through the natural gas distribution system and of electricity. As a result, they are no longer deemed to be supplies of goods as is otherwise normally necessary to ensure the correct application of VAT where a business transfers its own goods within the EC.\nA full regulatory impact assessment on the effect that this instrument will have on the costs of businesses is available at www.hmce.gov.uk .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3150/note",
    "retrieved_at": "2026-10-29T05:14:37.730267+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."
}