# The Value Added Tax (Removal of Gas and Electricity) Order 2004, Note: Explanatory note


(This note is not part of the Order)
This 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 .
The 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.
A full regulatory impact assessment on the effect that this instrument will have on the costs of businesses is available at www.hmce.gov.uk .

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