Finance Act 2004
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Amendment of section 3 (supply of goods) of Principal Act. |
56.—Section 3 of the Principal Act is amended— | |
(a) in subsection (6) (inserted by the Finance Act 1992 ) by substituting in the proviso to paragraph (d) “such supplies,” for “such supplies.” and by inserting the following paragraphs after the proviso to paragraph (d): | ||
“(e) in the case of the supply of gas through the natural gas distribution system, or of electricity, to a taxable dealer, whether in the State, or in another Member State of the Community, or outside the Community, the place where that taxable dealer has established the business concerned or has a fixed establishment for which the goods are supplied, or in the absence of such a place of business or fixed establishment the place where that taxable dealer has a permanent address or usually resides, | ||
(f) in the case of the supply of gas through the natural gas distribution system, or of electricity, to a customer other than a taxable dealer, the place where that customer has effective use and consumption of those goods; but if all or part of those goods are not consumed by that customer, then the goods not so consumed shall be deemed to have been supplied to that customer and used and consumed by that customer at the place where that customer has established the business concerned or has a fixed establishment for which the goods are supplied or in the absence of such a place of business or fixed establishment, the place where that customer has a permanent address or usually resides,”, | ||
and | ||
(b) by inserting the following after subsection (6): | ||
“(6A) In subsection (6) ‘taxable dealer’ means a taxable person whose principal business in respect of supplies of gas through the natural gas distribution system, or of electricity, received by that person, is the supply of those goods for consideration in the course or furtherance of business and whose own consumption of those goods is negligible.”. |