(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.”, and
(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.