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.
1994 c. 23.
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.
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.