Finance (No. 3) Act 2010
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
20 Supplies of gas, heat or cooling
(1) In section 9A of VATA 1994 (reverse charge on gas and electricity supplied by persons outside the United Kingdom)— (a) for subsection (5) substitute— (5) Relevant goods” means— (a) gas supplied through a natural gas system situated within the territory of a member State or any network connected to such a system, (b) electricity, and (c) heat or cooling supplied through a network. , and (b) in the heading, for “and electricity” substitute “ , electricity, heat or cooling ”. (2) In Schedule 4 to VATA 1994 (matters to be treated as supply of goods or services), in paragraph 3 after “refrigeration” insert “ or other cooling, ”. (3) The amendments made by this section have effect in relation to supplies made on or after 1 January 2011.
20 Supplies of gas, heat or cooling
(1) In section 9A of VATA 1994 (reverse charge on gas and electricity supplied by persons outside the United Kingdom)— (a) for subsection (5) substitute— (5) Relevant goods” means— (a) gas supplied through a natural gas system situated within the territory of a member State or any network connected to such a system, (b) electricity, and (c) heat or cooling supplied through a network. , and (b) in the heading, for “and electricity” substitute “ , electricity, heat or cooling ”. (2) In Schedule 4 to VATA 1994 (matters to be treated as supply of goods or services), in paragraph 3 after “refrigeration” insert “ or other cooling, ”. (3) The amendments made by this section have effect in relation to supplies made on or after 1 January 2011.
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