SCHEDULES
F2SCHEDULE 7A CHARGE AT REDUCED RATE
Annotations:
Amendments (Textual)
C1Part 2 THE GROUPS
Annotations:
Modifications etc. (not altering text)
C1
Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
Group 3 — Grant-funded installation of heating equipment or security goods or connection of gas supply
4BF1Meaning of “renewable source heating system”
For the purposes of items 8A and 8B “renewable source heating system” means a space or water heating system which uses energy from—
a
renewable sources, including solar, wind and hydroelectric power, or
b
near renewable resources, including ground and air heat.
Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1