21 Reverse charge on gas and electricity supplied by persons outside UK
Finance Act 2004 (2004 c 12) | Legislation

21  Reverse charge on gas and electricity supplied by persons outside UK

(1)     After section 9 of the Value Added Tax Act 1994 (c 23) insert—

“9A Reverse charge on gas and electricity supplied by persons outside the United Kingdom

(1)     This section applies if relevant goods are supplied—

(a)     by a person who is outside the United Kingdom,

(b)     to a person who is

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