SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

Group 2— Sewerage services and water

2

The supply, for use otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity, of water other than—

(a)

distilled water, deionised water and water of similar purity, F1. . .

(b)

water comprised in any of the excepted items set out in Group 1.

F2and

(c)

water which has been heated so that it is supplied at a temperature higher than that at which it was before it was heated.

Note: “Relevant industrial activity” means any activity described in any of Divisions 1 to 5 of the 1980 edition of the publication prepared by the Central Statistical Office and known as the Standard Industrial Classification.