1U.K.Supplies for qualifying use of—
(a)coal, coke or other solid substances held out for sale solely as fuel;
(b)coal gas, water gas, producer gases or similar gases;
(c)petroleum gases, or other gaseous hydrocarbons, whether in a gaseous or liquid state;
(d)fuel oil, gas oil or kerosene; or
(e)electricity, heat or air-conditioning.
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