Water and sewerage services
Caravans and mobile homes
Connection to mains services
Commentary –
Indirect Tax Reporter ¶32-290
Utility supplies by caravan site operators
Commentary –
Indirect Tax Reporter ¶20-450
;
Indirect Tax Reporter ¶32-290
;
Indirect Tax Reporter ¶34-479
Local authorities
Collection of charges
Commentary –
Indirect Tax Reporter ¶51-650
Development works
Commentary –
Indirect Tax Reporter ¶51-650
Maintenance and capital works
Commentary –
Indirect Tax Reporter ¶51-650
Reinstatement works
Commentary –
Indirect Tax Reporter ¶51-650
Northern Ireland, reorganisation
Legislation/Regulatory –
F(No. 2)A2005 s. 67
Zero-rating
Commentary –
Indirect Tax Reporter ¶20-450