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Official guidance
VAT Water and Sewerage Services

VWASS2000 · Supplies of water

  • VWASS2100 · Basic position
  • VWASS2200 · ‘relevant industrial activity’
  • VWASS2300 · Meaning of the term 'customer'
  • VWASS2400 · Responsibilities of the supplier
  • VWASS2500 · The VAT liability of water supplied for non-industrial use
  • VWASS2600 · Mixed use - the 'predominant activity' test
  • VWASS2700 · Exception to the mixed use - the ‘predominant activity’ test
  • VWASS2800 · Supplies to offices of businesses performing ‘relevant industrial activities’
  1. VAT Water and Sewerage Services
  2. Supplies of water: contents

VWASS2000 | Supplies of water: contents

From HM Revenue & Customs · VAT Water and Sewerage Services

Contents8 entries

  1. VWASS2100Supplies of water: basic position
  2. VWASS2200Supplies of water: ‘relevant industrial activity’
  3. VWASS2300Supplies of water: meaning of the term 'customer'
  4. VWASS2400Supplies of water: responsibilities of the supplier
  5. VWASS2500Supplies of water: the VAT liability of water supplied for non-industrial use
  6. VWASS2600Supplies of water: mixed use - the 'predominant activity' test
  7. VWASS2700Supplies of water: exception to the mixed use - the ‘predominant activity’ test
  8. VWASS2800Supplies of water: supplies to offices of businesses performing ‘relevant industrial activities’
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