Statute
Section 1A — Value Added Tax Act 1994: Installation of heat pumps
Text of the provision Official document
Installation of heat pumps 1A For the purposes of item 1, “ installing energy-saving materials ” includes carrying out groundworks, or dredging a body of water, in order to install pipework or other equipment necessary for the operation of a ground source heat pump or a water source heat pump.
Official source: legislation.gov.uk
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