Search Legislation

Finance (No. 2) Act 2005

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 2) Act 2005, Section 5. Help about Changes to Legislation

5Reverse charge: gas and electricity valuationU.K.

(1)In paragraph 8 of Schedule 6 to VATA 1994 (valuation in case of reverse charge)—

(a)after “8” insert “ , or any supply of goods is treated by virtue of section 9A, ”, and

(b)after “the services” insert “ or goods ”.

(2)This section has effect in relation to supplies made on or after 17th March 2005.

Back to top

Options/Help