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.