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

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