{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/article-3.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/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "After paragraph 5 insert—\n“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.”.",
  "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/3",
    "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."
}