Schedule 7A, Part 2, Group 2, item 1(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In sub-paragraph (2), “supplied” is to be construed in accordance with Part 1 of the Electricity Act 1989 (see section 64(1) of that Act).
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Source: legislation.gov.uk · retrieved 2026-07-28