- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Order)
This Order, which comes into force on 1st January 2011, amends Part 3 of the Value Added Tax (Place of Supply of Goods) Order 2004 (S.I. 2004/3148) (“the Place of Supply Order”).
The Place of Supply Order specifies the rules which determine the place of supply for certain goods. Part 3 of the Place of Supply Order applies to supplies of gas and electricity.
Council Directive 2006/112/EC (OJ No L 347, 11.12.06, p1) (“the Principal VAT Directive”) establishes a common system of value added tax applicable throughout the European Union.
Articles 38 and 39 of the Principal VAT Directive were amended by Council Directive 2009/162/EU (OJ No L 10, 15.1.10, p14) with effect from 15th January 2010. Member States are required to transpose the amendments with effect from 1st January 2011.
Prior to that amendment those articles made provision for the place of supply of gas and electricity. The supply of gas was described as being through the natural gas distribution system. Following amendment the supply of gas is described as being through a natural gas system situated within the territory of the EU or any network connected to such a system and the provision now also applies to supplies of heat and cooling supplied through a network.
This Order amends the Place of Supply Order by changing the description of the supply of gas and adding the supply of heat and cooling supplied through a network to the category of goods to which the rules in Part 3 apply. This Order also amends Article 14 of the Place of Supply Order to change the description of the subject matter of section 9A of the Value Added Tax Act 1994.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: