# The Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004

S.I. 2004/3149 · made 30 November 2004

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 .

Made under: Value Added Tax Act 1994 (Section 8)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/pdf/uksi_20043149_en.pdf; Explanatory Memorandum https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/pdf/uksiem_20043149_en.pdf

## Introductory text

VALUE ADDED TAX
Made 30th November 2004
Laid before the House of Commons 2nd December 2004
Coming into force 1st January 2005
The Treasury, in exercise of the powers conferred on them by section 8(5) of the Value Added Tax Act 1994, hereby make the following Order:

## 1 

This Order may be cited as the Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004 and shall come into force on 1st January 2005 in relation to supplies made on or after that date.

## 2 

Amend Schedule 5 (services supplied where received) to the Value Added Tax Act 1994 as follows.

## 3 

After paragraph 5 insert—
“5A. The provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other directly linked services.”.

## Signature

Jim Murphy
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
30th November 2004

## 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 note in respect of this implementation is available at www.hmce.gov.uk .
The Order amends Schedule 5 to the Value Added Tax Act 1994 by inserting a new paragraph 5A. Paragraph 5A adds a new category of services which are to be treated as being supplied where they are received. These are supplies of services connected with the operation of natural gas and electricity distribution systems.
A full regulatory impact assessment of 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/2004/3149 (the official version)
Page: https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.