Legislation: CAA 2001, s. 21 (List A, item 2), 23 (List C, item 2)

Key case law:

Cooke v Beach Station Caravans Ltd (1974) 49 TC 514

St John’s School v Ward (1974) 49 TC 524

HMRC material:


The treatment of gas systems has in the past closely mirrored that of electrical systems, regarding which see ¶245-820. However, the introduction of the rules relating to integral features (see, generally, ¶243-400ff.) created a new distinction.

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