{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/note",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st January 2005, is part of the implementation of Council Directive 2003/92/EC (OJ L260, 11.10.03 P.8). It forms part of a package of new measures which apply to supplies of natural gas and electricity. A transposition note in respect of this implementation is available at www.hmce.gov.uk .\nThe Order amends Schedule 5 to the Value Added Tax Act 1994 by inserting a new paragraph 5A. Paragraph 5A adds a new category of services which are to be treated as being supplied where they are received. These are supplies of services connected with the operation of natural gas and electricity distribution systems.\nA full regulatory impact assessment of the effect that this instrument will have on the costs of businesses is available at www.hmce.gov.uk .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3149/note",
    "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."
}