The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010 No. 2924

Statutory Instruments

2010 No. 2924

Value Added Tax

The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010

Made

8th December 2010

Laid before the House of Commons

9th December 2010

Coming into force

1st January 2011

The Treasury make the following Order in exercise of the powers conferred by section 37(1) of the Value Added Tax Act 1994(1).

It appears to the Treasury that it is expedient to make this Order having regard to the need to conform with Article 143(1)(l) of Council Directive 2006/112/EC(2).

(1)

1994 c. 23.

(2)

OJ No L 347, 11.12.06, p1; this Directive was amended by Directive 2009/162/EU, OJ No L 10, 15.1.10, p14; there are other amending Directives but none is relevant.