Finance (No. 2) Act 2010

“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.