# Value Added Tax Act 1994, Paragraph 2

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

The supply, for use otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity, of water other than—
(a) distilled water, deionised water and water of similar purity, . . .
(b) water comprised in any of the excepted items set out in Group 1.
and
(c) water which has been heated so that it is supplied at a temperature higher than that at which it was before it was heated.
Note: “Relevant industrial activity” means any activity described in any of Divisions 1 to 5 of the 1980 edition of the publication prepared by the Central Statistical Office and known as the Standard Industrial Classification.

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