SCHEDULES
SCHEDULE 5 Zero-Rating
Group 2—Sewerage Services and Water
Item No.
2
F2The supply, for use otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity, ofwater other than—
a
distilled water, deionised water and water of similar purity, and
b
water comprised in any of the excepted items set out in Group 1.
F3Note: “Relevant industrial activity”means any activity described in any of Divisions 1 to 5 of the 1980 edition of the publication prepared by the Central Statistical Office and known as the Standard Industrial Classification.