Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Group 2— Sewerage services and water U.K.

Item No. U.K.

1 Services of—

(a) reception, disposal or treatment of foul water or sewage in bulk, and

(b) emptying of cesspools, septic tanks or similar receptacles which are used otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity.