The Value Added Tax (Imported Gas and Electricity) Relief Order 2004

Statutory Instruments

2004 No. 3147

VALUE ADDED TAX

The Value Added Tax (Imported Gas and Electricity) Relief Order 2004

Made

30th November 2004

Laid before the House of Commons

2nd December 2004

Coming into force

1st January 2005

Whereas it appears necessary to the Treasury that the relief from value added tax provided by this Order should be allowed with a view to conforming with Article 14.1(k) of Council Directive No. 77/388 EEC(1) and Article 249 of the Treaty establishing the European Community(2):

Now, therefore, the Treasury, in exercise of the powers conferred on them by section 37(1) of the Value Added Tax Act 1994(3), hereby make the following Order:

(1)

OJ No.L145, 13.6.1977, p.1; Article 14.1(k) was added by Article 3 of Council Directive 2003/92/EC (OJ No. L260, 7.10.2003, p.8); there are other amendments but none is relevant to this Order.

(2)

Cmnd.7460 to which the United Kingdom acceded by the Treaty of Accession (Cmnd. 7463) and in which Article 189 was renumbered 249 by Article 12 of the Treaty of Amsterdam (Cmnd. 3780); there are other amendments but none is relevant to this Order.

(3)

1994 c. 23.