{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004.json",
  "id": "uksi/2004/3149",
  "title": "The Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004",
  "short_title": "Value Added Tax (Reverse Charge) (Gas and Electricity) 2004",
  "long_title": "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 note in respect of this implementation is available at www.hmce.gov.uk .",
  "citation": "S.I. 2004/3149",
  "type": "uksi",
  "year": "2004",
  "number": "3149",
  "version": "current",
  "date": "2004-11-30",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/introduction",
      "extent": null,
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      "parent": null
    },
    {
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    },
    {
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      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/article-3",
      "extent": null,
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    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/signature",
      "extent": null,
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/note",
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    }
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      "date": "2008-12-05",
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      "source_url": "https://www.legislation.gov.uk/uksi/2004/3149/pdfs/uksi_20043149_en.pdf"
    },
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  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/8"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3149",
    "retrieved_at": "2026-10-29T05:14:38.515871+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."
}