Part I The charge to tax
Supply of goods or services in the United Kingdom
9AF5Reverse charge on gas F2, electricity, heat or coolingF4 supplied by persons outside the United Kingdom
1
This section applies if relevant goods are supplied—
a
by a person who is outside the United Kingdom,
b
to a person who is registered under this Act,
for the purposes of any business carried on by the recipient.
F61A
This section also applies if relevant goods are supplied by a person (“A”) to another person (“B”) for the purposes of any business carried on by B and—
a
A is in Great Britain and B is registered under this Act and is identified for the purposes of VAT in Northern Ireland, or
b
A is in Northern Ireland and B is so registered but is not so identified.
2
The same consequences follow under this Act (and particularly so much as charges VAT on a supply and entitles a taxable person to credit for input tax) as if—
a
the recipient had himself supplied the relevant goods in the course or furtherance of his business, and
b
that supply were a taxable supply.
3
But supplies which are treated as made by the recipient under subsection (2) are not to be taken into account as supplies made by him when determining any allowance of input tax in his case under section 26(1).
4
In applying subsection (2) the supply of relevant goods treated as made by the recipient shall be assumed to have been made at a time to be determined in accordance with regulations prescribing rules for attributing a time of supply in cases to which this section applies.
F75
Relevant goods” means—
a
gas supplied through a natural gas system situated within the territory of a member State or any network connected to such a system,
F1aa
gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system,
b
electricity, and
c
heat or cooling supplied through a network.
6
Whether a person is outside the United Kingdom F3, in Great Britain or in Northern Ireland is to be determined in accordance with an order made by the Treasury.