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(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.
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