The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order, SI 2010/3017, amends the description of the natural gas distribution system and adds the provision of heating and cooling through a network to the category of supplies to which the place of supply rule in VATA 1994 Sch 4A para 16(2)(f) (dealing with certain services provided to recipients belonging outside the EU) applies.
The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order, SI 2010/3017, amends the description of the natural gas distribution system and adds the provision of heating and cooling through a network to the category of supplies to which the place of supply rule in VATA 1994 Sch 4A para 16(2)(f) (dealing with certain services provided to recipients belonging outside the EU) applies.
