The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

This section has no associated Explanatory Memorandum

103.  In article 4, for paragraph (a) substitute—

(a)gas supplied through a natural gas system situated in Great Britain or any network connected to a natural gas system in Great Britain;

(aa)gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system; and.

Commencement Information

I1Reg. 103 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.