# Value Added Tax Act 1994, Paragraph 1: Item No.


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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.