Finance Act 2004

Amendment of section 8 (taxable persons) of Principal Act.

58.—Section 8 of the Principal Act is amended—

(a) in subsection (1) (as amended by the Finance Act 2003 ) by substituting “in paragraph (f) or (g) of subsection (1A)” for “in subsection (1A)(f)”, and

(b) by inserting the following after subsection (1A) (f):

“(g) Where a taxable person not established in the State supplies gas through the natural gas distribution system, or electricity, to a recipient in the State and where such recipient is—

(i) a taxable person,

(ii) a Department of State or local authority,

(iii) a body established by statute, or

(iv) a person who receives that supply for the purpose of any activity specified in the First Schedule,

then that recipient shall in relation to that supply be a taxable person or be deemed to be a taxable person and shall be liable to pay the tax chargeable as if that recipient supplied those goods in the course or furtherance of business.”.