http://www.legislation.gov.uk/uksi/2004/3149/signature/made
The Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004
VAT
King's Printer of Acts of Parliament
2011-07-04
VALUE ADDED TAX
This Order, which comes into force on 1st January 2005, is part of the implementation of Council Directive 2003/92/EC (OJ L260, 11.10.03 P.8). It forms part of a package of new measures which apply to supplies of natural gas and electricity. A transposition note in respect of this implementation is available at www.hmce.gov.uk .
Jim MurphyNick AingerTwo of the Lords Commissioners of Her Majesty’s Treasury