5. Value added tax (gas and electricity supplied by persons outside UK)

Ways and Means — Amendment of the Law – in the House of Commons at 7:29 pm on 25th May 2005.

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(1) In paragraph 8 of Schedule 6 to the Value Added Tax Act 1994—

(a) after "8" there shall be inserted ", or any supply of goods is treated by virtue of section 9A,", and

(b) after "the services" there shall be inserted "or goods".

(2) This Resolution shall have effect in relation to supplies made on or after 17th March 2005.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.