Commentary

BB/35A/04 VAT—changes to the place of supply of natural gas and electricity from 1 January 2005

Part V16 Forms and other HMRC material

BB/35A/04 VAT—changes to the place of supply of natural gas and electricity from 1 January 2005

BB/35A/04 VAT—changes to the place of supply of natural gas and electricity from 1 January 2005

Business Brief, Issue 35. 31 December 2004

Changes to the place of supply rules for supplies involving natural gas and electricity were announced at Budget 2004. They are to take effect from 1 January 2005.

Background

From 1 January 2005, the place of supply of natural gas and electricity will depend on whether the supply is made to somebody acting as a wholesaler (ie it is for resale) or for consumption. For a supply to a wholesaler the place of supply will be where the wholesaler is

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