{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/article-1.json",
  "legislation": "uksi/2004/3149",
  "legislation_title": "The Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3149/article/1",
    "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."
}