Value Added Tax Act 1983 (repealed 1.9.1994)

Group 2—Sewerage Services and WaterU.K.

Item No.

1Services of—

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

[F1(b)emptying of any 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.]

Textual Amendments

F1Sch. 5 Group 2 Item 1 paragraph (b) substituted by Finance Act 1989 (c. 26, SIF 40:2), s. 19(2)(5)

2[F2The supply, for use otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity, of]water 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.]

Textual Amendments