The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 No. 2925

The application of [F1 paragraph 30 of Schedule 9ZB] to the Value Added Tax Act 1994 U.K.

3.   [F2 Paragraph 30 of Schedule 9ZB (removal of business assets to be treated as a supply of goods)] to the Value Added Tax Act 1994 shall not apply to the removal of—

(a) gas through a natural gas system situated within [F3 Northern Ireland or] the territory of a member State or any network connected to such a system,

(b) electricity, or

(c) heat or cooling supplied through a network.

Textual Amendments

F1 Words in art. 3 heading substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 55(a)

F2 Words in art. 3 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 55(b)

F3 Words in art. 3(a) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 101 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I1 Art. 3 in force at 1.1.2011, see art. 1(2)