Statute
Section 4B — Value Added Tax Act 1994: Meaning of “renewable source heating system”
Text of the provision Official document
Meaning of “renewable source heating system” 4B For the purposes of items 8A and 8B “renewable source heating system” means a space or water heating system which uses energy from—
a renewable sources, including solar, wind and hydroelectric power, or b near renewable resources, including ground and air heat.
Official source: legislation.gov.uk
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