http://www.legislation.gov.uk/uksi/1996/1661/contents/made

The Value Added Tax (Anti-avoidance (Heating)) Order 1996

VAT

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

This Order, which applies to supplies, acquisitions and importations taking place on or after 27th June 1996, varies Group 2 of Schedule 8 to the Value Added Tax Act 1994 (c. 23) so as to remove from the zero rate a supply of heated water, and correspondingly makes acquisitions and importations of heated water chargeable to VAT at the standard rate.