
1 
This Order may be cited as the Value Added Tax (Anti-avoidance (Heating)) Order 1996 and shall apply in relation to any supply made on or after 27th June 1996 and any acquisition or importation taking place on or after that date.
2 
Group 2 of Schedule 8 to the Value Added Tax Act 1994 (sewerage services and water) shall be varied as follows—
(a) the word “and” at the end of paragraph (a) of item 2 shall be omitted; and
(b) there shall be added after paragraph (b) of that item—“and
(c) water which has been heated so that it is supplied at a temperature higher than that at which it was before it was heated.”
Michael Bates
Liam Fox
Two of the Lords Commissioners of Her Majesty’s Treasury
26th June 1996