# The Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004, Article 2


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

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Source: https://www.legislation.gov.uk/uksi/2004/3149/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.