Statutory Instrument 1991 No. 2534

The Value Added Tax (Piped Gas) (Metrication) Order 1991

---

© Crown Copyright 1991

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Value Added Tax (Piped Gas) (Metrication) Order 1991, ISBN 0110155343. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1991 No. 2534

VALUE ADDED TAX

The Value Added Tax (Piped Gas) (Metrication) Order 1991

The Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) of the Value Added Tax Act 1983^[1]and of all other powers enabling them in that behalf, hereby make the following Order:

    1.    This Order may be cited as the Value Added Tax (Piped Gas) (Metrication) Order 1991 and shall come into force on 30th November 1991 save that paragraph 3 of article 2 shall come into force on 31st December 1999.

    2.    -

    (1)  Paragraph (c) of note (2) to Group 7 (Fuel and Power for Domestic or Charity Use) of Schedule 5 to the Value Added Tax Act 1983^[2] shall be varied in accordance with paragraphs (2) and (3) below.

    (2)  At the end of that paragraph, there shall be added the words "or, if the supplier charges for the gas by reference to the number of kilowatt hours supplied, 4397 kilowatt hours a month".

    (3)  In that paragraph, the words "150 therms a month or, if the supplier charges for the gas by reference to the number of kilowatt hours supplied," shall be deleted.

Sydney Chapman

Nicholas Baker

Two of the Lords Commissioners of Her Majesty's Treasury

7th November 1991

This Order amends the provision which zero-rates all supplies of piped gas provided at a rate of 150 therms or less per month. From 30th November 1991, the measurement will include a metric equivalent of 4397 kilowatt hours. From 31st December 1999, the unit of measurement will be confined to kilowatt hours. This change is made in order to comply with EC Council Directive 80/181, as amended by Directive 89/617, which requires Member States to replace some references in legislation to most imperial measurements by metric counterparts.

[1] 1983 c. 55. back

[2] The whole of Group 7 was substituted by section 21 of the Finance Act 1989 (c. 26). back