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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 March 2012 - onwards

Schedule 3, Part 2A Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 102 of the VAT Directive (para. 13A)

Article 102 of the VAT Directive

District heating.

13A. The supply of district heating.