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(1)Group 2 (sewerage services and water) of Schedule 5 (zero-rating) to the [1983 c. 55.] Value Added Tax Act 1983 shall be amended as follows.
(2)In item 1, there shall be substituted for paragraph (b)—
“(b)emptying of any cesspools, septic tanks or similar receptacles which are used otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity.”
(3)In item 2, there shall be inserted at the beginning the words “The supply, for use otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity, of”.
(4)The following shall be inserted at the end—
“Note: “Relevant industrial activity” means any activity described in any of Divisions 1 to 5 of the 1980 edition of the publication prepared by the Central Statistical Office and known as the Standard Industrial Classification.”
(5)This section shall have effect in relation to supplies made on or after 1st July 1990.
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