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The Value Added Tax (Water) Order 1989

S.I. 1989/1114 · Made 3 July 1989

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 3rd July 1989

Laid before the House of Commons 11th July 1989

Coming into force 1st August 1989

The Treasury, in exercise of the powers conferred on them by section 3(3) of the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1983 c. 55.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Value Added Tax (Water) Order 1989 and shall come into force on 1st August 1989.

2

The supply of water insofar as it is not otherwise a supply of goods shall be treated as a supply of goods and not as a supply of services.

Signature

David Lightbown

Kenneth Carlisle

Two of the Lords Commissioners of Her Majesty’s Treasury

3rd July 1989

Explanatory note

(This note is not part of the Order)

This Order ensures that all supplies of water, for example water supplied by a water authority or similar body, are treated as supplies of goods. It puts the treatment of water on a par with that of gas, electricity and other forms of heat, power, refrigeration and ventilation.