Part 1Value added tax

5Reverse charge: gas and electricity valuation

(1)

In paragraph 8 of Schedule 6 to VATA 1994 (valuation in case of reverse charge)—

(a)

after “8” insert “ , or any supply of goods is treated by virtue of section 9A, ”, and

(b)

after “the services” insert “ or goods ”.

(2)

This section has effect in relation to supplies made on or after 17th March 2005.