# Value Added Tax Act 1994, Paragraph 3

Extent: E+W+S+N.I.

The supply of any form of power, heat, refrigeration or other cooling, or ventilation is a supply of goods.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/4/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-4/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.