Article 2

Paragraph (c) of note (2) to Group 7 (Fuel and Power for Domestic or Charity Use) of Schedule 5 to the Value Added Tax Act 1983^f1 shall be varied in accordance with paragraphs (2) and (3) below.

At the end of that paragraph, there shall be added the words “or, if the supplier charges for the gas by reference to the number of kilowatt hours supplied, 4397 kilowatt hours a month”.

In that paragraph, the words “150 therms a month or, if the supplier charges for the gas by reference to the number of kilowatt hours supplied,” shall be deleted.