
1 
This Order may be cited as the Value Added Tax (Water) Order 1989 and shall come into force on 1st August 1989.
2 
The supply of water insofar as it is not otherwise a supply of goods shall be treated as a supply of goods and not as a supply of services.
David Lightbown
Kenneth Carlisle
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd July 1989