Textual Amendments
F1Words in Pt. 3 heading substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2010 (S.I. 2010/2923), art. 2(2)
9. In this Part—
(a)“the Act” means the Value Added Tax Act 1994;
(b)“dealer” means a person whose principal activity in respect of receiving supplies of relevant goods is the re-selling of those goods and whose own consumption of those goods is negligible;
[F2(c)“relevant goods” means—
(i)gas supplied through a natural gas system situated within [F3Northern Ireland or] the territory of a member State or any network connected to such a system,
[F4(ia)gas supplied through a natural gas system situated within Great Britain or any network connected to such a system,]
(ii)electricity, and
(iii)heat or cooling supplied through a network;]
(d)“re-selling” for the purposes of article 9(b) does not include—
(i)re-sale as part of a single composite supply of other goods or services, or
(ii)re-sale as a supply that falls to be disregarded under section 43(1)(a) of the Act where relevant goods are to be effectively used and consumed by a member of a VAT group;
(e)“VAT group” means any bodies corporate treated under sections 43A to 43C of the Act as members of a group.
Textual Amendments
F2Art. 9(c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2010 (S.I. 2010/2923), art. 2(3)
F3Words in art. 9 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 11(2)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F4Words in art. 9 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 11(2)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9