19 Sewerage services and water.U.K.
(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.
Marginal Citations