# The Value Added Tax (Water) Order 1989, Article 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.

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Source: https://www.legislation.gov.uk/uksi/1989/1114/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-water-order-1989/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.