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The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 59
- PART 2
- Regulation 83
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Amendment of the Value Added Tax (Place of Supply of Goods) Order 2004
83.—(1) The Value Added Tax (Place of Supply of Goods) Order 2004(1) is amended as follows.
(2) In Part 3 (supplies of gas, electricity, heat or cooling), in article 9(c)(i)—
(a)for “situated within the territory of a member State” substitute “in the United Kingdom”;
(b)for “such a system” substitute “a natural gas system in the United Kingdom”.
(1)
S.I. 2004/3148, amended by S.I. 2010/2923. There is another amending instrument but it is not relevant.
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