Section 9A(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Relevant goods” means— gas supplied through a natural gas system in Great Britain or any network connected to a natural gas system in Great Britain, gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system, electricity, and heat or cooling supplied through a network.
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Source: legislation.gov.uk · retrieved 2026-07-28