# The Value Added Tax (Anti-avoidance (Heating)) Order 1996, Note: Explanatory note


(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.

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