Article 4 Specified goodsI1

United Kingdom

The goods referred to in article 3(1) are—

F1(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.

Annotations

Textual amendments

F1: Art. 4(a)(aa) substituted for art. 4(a) (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 103 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement

I1: Art. 4 in force at 1.7.2014, see art. 1(2)