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Value Added Tax (Water) Order 1989

As Enacted Cited authorities 2 Cited in Amendments 1 Related
Vincent
JurisdictionUK Non-devolved
CitationSI 1989/1114
Year1989

1989No. 1114

VALUE ADDED TAX

The Value Added Tax (Water) Order 1989

3rdJuly1989

11thJuly1989

1stAugust1989

The Treasury, in exercise of the powers conferred on them by section 3(3) of the Value Added Tax Act 1983 ( a) and of all other powers enabling them in that behalf, hereby make the following Order:

1. This Order may be cited as the Value Added Tax (Water) Order 1989 and shall come into force on 1st August 1989.

2. The supply of water insofar as it is not otherwise a supply of goods shall be treated as a supply of goods and not as a supply of services.

David Lightbown

Kenneth Carlisle

3rd July 1989

Two of the Lords Commissioners of Her Majesty's Treasury

EXPLANATORY NOTE

(This note is not part of the Order)

This Order ensures that all supplies of water, for example water supplied by a water authority or similar body, are treated as supplies of goods. It puts the treatment of water on a par with that of gas, electricity and other forms of heat, power, refrigeration and ventilation.

ISBN 0 11 097114 0

(a) 1983 c.55.

Enabling power: Value Added Tax Act 1983, s. 3 (3).

Issued:

[11 7 89]

Territorial extent and classification: E/W/S/NI. General..

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