The Value Added Tax (Removal of Gas and Electricity) Order 2004
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 in respect of this implementation is available at www.hmce.gov.uk.