http://www.legislation.gov.uk/id/uksi/2004/3140

http://www.legislation.gov.uk/uksi/2004/3140/regulation/5/made

The Value Added Tax (Amendment) (No. 4) Regulations 2004

VAT

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

These Regulations, which come into force in accordance with regulation 2, further amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the principal Regulations”).

PART 2GAS AND ELECTRICITY

5