There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 4.
4For the purposes of items 1 and 2 “heating appliances” means any of the following—
(a)gas-fired room heaters that are fitted with thermostatic controls;
(b)electric storage heaters;
(c)closed solid fuel fire cassettes;
(d)electric dual immersion water heaters with [F1factory-insulated] hot water tanks;
(e)gas-fired boilers;
(f)oil-fired boilers;
(g)radiators.
Textual Amendments
F1Words in Sch. 7A Pt. II Group 3 Note 4(d) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 3(c)
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