Paragraph 1 Item No.

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 8 Pt. 2 Group 12 Note (5H)(e) words omitted by Health and Social Care Act 2012 Sch. 14 para. 67(a)
Sch. 8 Pt. 2 Group 12 Note (7)(a) words repealed by Welfare Reform Act 2012 Sch. 14 Pt. 9
Sch. 8 Pt. 2 Group 15 Note (4)(i) words substituted by Health and Social Care Act 2012 Sch. 14 para. 67(b)
Sch. 8 Pt. 2 Group 12 words repealed by The Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 8
Sch. 8 Pt. 2 Group 8 Item 12 substituted by Value Added Tax (Tour Operators) 2019 reg. 6

Services of—

(a)

reception, disposal or treatment of foul water or sewage in bulk, and

(b)

emptying of cesspools, septic tanks or similar receptacles which are used otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity.

Notes on Part II

Modifications

C1: Sch. 8 Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 3(3) (with art. 1(2))