{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-3/paragraph-18",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-3/paragraph-18.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/3/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "(1) In this Schedule “listed supply” means a supply falling within sub-paragraph (2)—\n(a) which is made for a consideration the whole or part of which is determined or payable periodically or from time to time, and\n(b) which is treated as taking place by virtue of the issue of a VAT invoice or the receipt of a payment by the person making the supply.\n(2) The following supplies fall within this sub-paragraph—\n(a) a supply of services,\n(b) a supply arising from the grant of a major interest in land,\n(c) a supply of water other than—\n(i) distilled water, deionised water or water of similar purity, or\n(ii) bottled water,\n(d) a supply of—\n(i) coal gas, water gas, producer gases or similar gases, or\n(ii) petroleum gases, or other gaseous hydrocarbons, in a gaseous state,\n(e) a supply of power, heat, refrigeration or ventilation, and\n(f) a supply of goods together with services in the course of the construction, alteration, demolition, repair or maintenance of a building or civil engineering work.\n(3) The Treasury may by order amend sub-paragraph (2) by—\n(a) adding or omitting any description of supply, or\n(b) varying any description of supply for the time being listed in that sub-paragraph.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/3/paragraph/18",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}