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

---
Source: https://www.legislation.gov.uk/uksi/2004/3149/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.