(1)

(a) In this subsection "taxable dealer" means an accountable person whose principal business in respect of supplies of gas through the natural gas distribution system, of heat or cooling energy through heating or cooling networks, or of electricity, received by that person, is the supply of those goods for consideration in the course or furtherance of business and whose own consumption of those goods is negligible.

(b) For the purposes of this Act, the place where goods are supplied shall be deemed to be -

(i) in the case of the supply of gas through the natural gas distribution system, of heat or cooling energy through heating or cooling networks, or of electricity, to a taxable dealer, whether in the State, in another Member State of the Community or outside the Community -

(I) the place where that taxable dealer has established the business concerned or has a fixed establishment for which the goods are supplied,