Paragraph 3
United Kingdom
The supply of any form of power, heat, refrigeration F1or other cooling, or ventilation is a supply of goods.
Annotations
Textual amendments
- F1
Words in Sch. 4 para. 3 inserted (with effect in accordance with s. 20(3) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 20(2)
Notes on Schedule 4
Modifications
- C1
Sch. 4 applied (with modifications) (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 34(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2