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Fuel supplies
From 1 January 2005 the place of supply of natural gas and electricity will depend on whether the supply is made to somebody acting as a wholesaler or for consumption. For a supply to a wholesaler the place of supply will be where the wholesaler is established. For supplies to a consumer it will be where that consumption takes place.
There are also changes to the place of supply rules for services involving access to and use of natural gas and electricity distribution systems. From 1 January 2005 these services are to be added to the categories treated as taking place where the customer belongs.
Under these new rules some supplies of natural gas and electricity will be made in the UK by suppliers who are outside the UK. In these circumstances where the supply is to a...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
