{
  "url": "https://openlegislation.uk/value-added-tax-anti-avoidance-heating-order-1996/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-anti-avoidance-heating-order-1996/article-2.json",
  "legislation": "uksi/1996/1661",
  "legislation_title": "The Value Added Tax (Anti-avoidance (Heating)) Order 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-anti-avoidance-heating-order-1996",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Group 2 of Schedule 8 to the Value Added Tax Act 1994 (sewerage services and water) shall be varied as follows—\n(a) the word “and” at the end of paragraph (a) of item 2 shall be omitted; and\n(b) there shall be added after paragraph (b) of that item—\n“and\n(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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1661/article/2",
    "retrieved_at": "2026-10-29T12:40:28.891461+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}