Finance Act 2004

Amendment of section 1 (interpretation) of Principal Act.

55.—Section 1 of the Principal Act is amended by substituting the following for the definition of “taxable dealer”:

“‘taxable dealer’—

(a) in relation to supplies of gas through the natural gas distribution system, or of electricity, has the meaning assigned to it by section 3(6A),

(b) in relation to supplies of movable goods other than a means of transport, has the meaning assigned to it by section 10A, and

(c) in relation to supplies of means of transport, has the meaning assigned to it by section 12B;”.