Section 372(4)

The supplies referred to in subsection (2) are— a supply of gas by a gas supplier within the meaning of Part I of the Gas Act 1986; a supply of gas by a person within paragraph 1 of Schedule 2A to the Gas Act 1986 (supply by landlords etc.); a supply of electricity by an electricity supplier within the meaning of Part I of the Electricity Act 1989; a supply of electricity by a class of person within Class A (small suppliers) or Class B (resale) of Schedule 4 to the Electricity (Class Exemptions from the Requirement for a Licence) Order 2001 (S.I. 2001/3270); a supply of water by a water undertaker, a supply of water by a water supply licensee within the meaning of the Water Industry Act 1991; a supply of water by a person who has an interest in the premises to which the supply is given; a supply of communications services by a provider of a public electronic communications service. a supply of communications services by a person who carries on a business which includes giving such supplies; a supply of goods or services mentioned in subsection (4A) by a person who carries on a business which includes giving such supplies, where the supply is for the purpose of enabling or facilitating anything to be done by electronic means.

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Source: legislation.gov.uk · retrieved 2026-09-04