SCHEDULES
SCHEDULE 2Supplementary charge to VAT
Part 4Listed supplies
“Listed supply”
18
1
In this Schedule “listed supply” means a supply falling within sub-paragraph (2)—
a
which is made for a consideration the whole or part of which is determined or payable periodically or from time to time, and
b
which is treated as taking place by virtue of the issue of a VAT invoice or the receipt of a payment by the person making the supply.
2
The following supplies fall within this sub-paragraph—
a
a supply of services,
b
a supply arising from the grant of a major interest in land,
c
a supply of water other than—
i
distilled water, deionised water or water of similar purity, or
ii
bottled water,
d
a supply of—
i
coal gas, water gas, producer gases or similar gases, or
ii
petroleum gases, or other gaseous hydrocarbons, in a gaseous state,
e
a supply of power, heat, refrigeration or ventilation, and
f
a supply of goods together with services in the course of the construction, alteration, demolition, repair or maintenance of a building or civil engineering work.
3
The Treasury may by order amend sub-paragraph (2) by—
a
adding or omitting any description of supply, or
b
varying any description of supply for the time being listed in that sub-paragraph.