Taxation (Post-transition Period) Act 2020

Value Added Tax (Place of Supply of Goods) Order 2004

11 (1) The Value Added Tax (Place of Supply of Goods) Order 2004 (S.I. 2004/3148) is amended as follows.

(2) In article 9, in the definition of “relevant goods”—

(a) in paragraph (i), after “within” insert “Northern Ireland or”;

(b) after that paragraph insert—

“(ia) gas supplied through a natural gas system situated within Great Britain or any network connected to such a system,”.

(3) In article 14—

(a) the existing text becomes paragraph (1);

(b) after that paragraph insert—

“(2) For the purposes of that section a person is in Great Britain if—

(a) the person has established their business or has a fixed establishment in Great Britain, or

(b) in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Great Britain.

(3) For the purposes of that section a person is in Northern Ireland if—

(a) the person has established their business or has a fixed establishment in Northern Ireland, or

(b) in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Northern Ireland.”