Heat energy
– see also Fuel and power
Place of supply of services
Legislation/Regulatory –
VATA94 Sch. 4A, para. 16(2)(f)
Reverse charge on supplies by persons outside UK
Generally
Legislation/Regulatory –
VATA94 s. 9A
Tax point
Legislation/Regulatory –
SI 1995/2518 reg. 82A
Valuation
Legislation/Regulatory –
VATA94 Sch. 6, para. 8
Supply of goods treatment
Legislation/Regulatory –
VATA94 Sch. 4, para. 3