# The Value Added Tax (Anti-avoidance (Heating)) Order 1996, Article 2


Group 2 of Schedule 8 to the Value Added Tax Act 1994 (sewerage services and water) shall be varied as follows—
(a) the word “and” at the end of paragraph (a) of item 2 shall be omitted; and
(b) there shall be added after paragraph (b) of that item—
“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.”

---
Source: https://www.legislation.gov.uk/uksi/1996/1661/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-anti-avoidance-heating-order-1996/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.