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  1. Home
HMRC internal manual

VAT Water and Sewerage Services

From:
HM Revenue & Customs
Published
9 March 2016
Updated:
9 August 2021 - See all updates
  1. Back to contents

VWASS2000 - Supplies of water: contents

  1. VWASS2100
    Basic position
  2. VWASS2200
    Relevant industrial activity'
  3. VWASS2300
    Meaning of term 'customer'
  4. VWASS2400
    Responsibilities of the supplier
  5. VWASS2500
    The VAT liability of water supplied for non-industrial use
  6. VWASS2600
    Mixed use - the 'predominant activity' test
  7. VWASS2700
    Exception to the mixed use 바카라 사이트“ the 'predominant activity' test
  8. VWASS2800
    Supplies to offices of businesses performing 바카라 사이트˜relevant industrial activities바카라 사이트™
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