- Latest available (Revised)
- Original (As made)
The Value Added Tax (Piped Gas) (Metrication) Order 1991
You are here:
- 1991 No. 2534
- Explanatory Note
What Version
Opening Options
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
Explanatory Note
(This note is not part of the Order)
This Order amends the provision which zero-rates all supplies of piped gas provided at a rate of 150 therms or less per month. From 30th November 1991, the measurement will include a metric equivalent of 4397 kilowatt hours. From 31st December 1999, the unit of measurement will be confined to kilowatt hours. This change is made in order to comply with EC Council Directive 80/181, as amended by Directive 89/617, which requires Member States to replace some references in legislation to most imperial measurements by metric counterparts.
Options/Help
Print Options
Print The Whole Instrument
Print This Explanatory Note only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once