Part I Customs and Excise, Value Added Tax and Car Tax
CHAPTER II Value Added Tax
Zero-rating etc.
19 Sewerage services and water.
1
Group 2 (sewerage services and water) of Schedule 5 (zero-rating) to the M1Value Added Tax Act 1983 shall be amended as follows.
2
In item 1, there shall be substituted for paragraph (b)—
b
emptying of any cesspools, septic tanks or similar receptacles which areused otherwise than in connection with the carrying on in the course of abusiness of a relevant industrial activity.
3
In item 2, there shall be inserted at the beginning the words “Thesupply, for use otherwise than in connection with the carrying on in thecourse of a business of a relevant industrial activity, of”.
4
The following shall be inserted at the end—
Note: “Relevant industrial activity” means any activity describedin any of Divisions 1 to 5 of the 1980 edition of the publication prepared bythe Central Statistical Office and known as the Standard IndustrialClassification.
5
This section shall have effect in relation to supplies made on or after1st July 1990.