3U.K.The supply of any form of power, heat, refrigeration [F1or other cooling,] or ventilation is a supply of goods.
Textual Amendments
F1Words in Sch. 4 para. 3 inserted (with effect in accordance with s. 20(3) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 20(2)