SCHEDULES
C1SCHEDULE 4 Matters to be treated as supply of goods or services
Annotations:
Modifications etc. (not altering text)
3
The supply of any form of power, heat, refrigeration F1or other cooling, or ventilation is a supply of goods.
The supply of any form of power, heat, refrigeration F1or other cooling, or ventilation is a supply of goods.
Sch. 4 applied (with modifications) (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 34(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2