Value-Added Tax & VAT on Property, Finance Act 2016
22.7Gas, Electricity, Heat or Cooling Energy
VATCA s31(1)(b)(i),(ii) and s31(2)
Sections 31(1)(b)(i) and (ii) and s31(2) were introduced as a consequence of an EU Directive aimed at regularising t...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.