The application of paragraph 6(1) of Schedule 4 to the Value Added Tax Act 1994

3.  Paragraph 6(1) of Schedule 4 (matters to be treated as supply of goods or services) to the Value Added Tax Act 1994 shall not apply to the removal of—

(a) gas through a natural gas system situated within the territory of a member State or any network connected to such a system,

(b) electricity, or

(c) heat or cooling supplied through a network.