Part 2Other taxes and duties

Value added tax

20Supplies of gas, heat or cooling

1

In section 9A of VATA 1994 (reverse charge on gas and electricity supplied by persons outside the United Kingdom)—

a

for subsection (5) substitute—

5

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,

b

electricity, and

c

heat or cooling supplied through a network.

b

in the heading, for “and electricity” substitute “ , electricity, heat or cooling ”.

2

In Schedule 4 to VATA 1994 (matters to be treated as supply of goods or services), in paragraph 3 after “refrigeration” insert “ or other cooling, ”.

3

The amendments made by this section have effect in relation to supplies made on or after 1 January 2011.