Meaning of “central heating system”U.K.
[F14AFor the purposes of items 5 to 8 “central heating system” includes a system which generates electricity.]
Textual Amendments
F1Sch. 7A Pt. II Group 3 Note 4A, 4B substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 3(d)