[F15A.U.K.The provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other directly linked services.]
Textual Amendments
F1Sch. 5 para. 5A inserted (with effect in accordance with art. 1 of the amending S.I.) by The Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004 (S.I. 2004/3149), arts. 1, 3