Amendment of the Value Added Tax Regulations 1995
This section has no associated Explanatory Memorandum
3. In regulation 23A of the Value Added Tax Regulations 1995(1) (reverse charge sales statements: interpretation of Part 4A) in the definition of “relevant supply” insert at the end “other than a supply of gas or electricity”.
(1)
Regulation 23A was inserted by S.I. 2007/1418.