Related Commentary  Related Cases

86(1)  Except in relation to a supply to which paragraphs (1) and (2) of paragraph 28 of Schedule 9ZB to the Act apply, and subject to paragraphs (2) and (3) below, a supply of–

(a)water other than–

(i)distilled water, deionised water and water of similar purity, and

(ii)water comprised in any of the excepted items set out in Group 1 of Schedule 8 to the Act, or

(b)coal gas, water gas, producer gases or similar gases, or

(c)petroleum gases, or other gaseous hydrocarbons, in a gaseous state, or

(d)any form of power, heat, refrigeration or other cooling, or ventilation,

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