The Value Added Tax (Amendment) (No. 4) Regulations 2010

Water, gas or any form of power, heat, refrigeration or ventilation

This section has no associated Explanatory Memorandum

3.  In regulation 86 (supplies of water, gas or any form of power, heat, refrigeration or ventilation)—

(a)in paragraph (1)(d) after “refrigeration” insert “or other cooling,”,

(b)in the heading after “refrigeration” insert “or other cooling,”.