# The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014, Article 4: Specified goods

Extent: E+W+S+N.I.

The goods referred to in article 3(1) are—
(a) gas supplied through a natural gas system situated in Great Britain or any network connected to a natural gas system in Great Britain;
(aa) gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system; and
(b) electricity.

---
Source: https://www.legislation.gov.uk/uksi/2014/1458/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.