# The Value Added Tax (Reduced Rate) Order 2004, Article 3


In paragraph 1 of the Notes after paragraph (g) insert—
“(h) ground source heat pumps.”.

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Source: https://www.legislation.gov.uk/uksi/2004/777/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-order-2004/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.