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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order, which applies to supplies, acquisitions and importations taking place on or after 27th June 1996, varies Group 2 of Schedule 8 to the Value Added Tax Act 1994 (c. 23) so as to remove from the zero rate a supply of heated water, and correspondingly makes acquisitions and importations of heated water chargeable to VAT at the standard rate.