# The Value Added Tax (Amendment) (No. 4) Regulations 2010, Regulation 4: Water, gas or any form of power, heat, refrigeration or ventilation


In the heading to regulation 87 after “refrigeration” insert “or other cooling,”.

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Source: https://www.legislation.gov.uk/uksi/2010/3022/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.