Search Legislation

Value Added Tax Act 1994

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 4

 Help about opening options

Alternative versions:

Status:

Point in time view as at 01/06/2002.

Changes to legislation:

There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 4. Help about Changes to Legislation

Meaning of “heating appliances”U.K.

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)

Back to top

Options/Help