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
4AF1Meaning of “central heating system”
For the purposes of items 5 to 8 “central heating system” includes a system which generates electricity.
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