2. Group 2 of Schedule 8 to the Value Added Tax Act 1994 (sewerage services and water) shall be varied as follows—
(a)the word “and” at the end of paragraph (a) of item 2 shall be omitted; and
(b)there shall be added after paragraph (b) of that item—
“and
(c)water which has been heated so that it is supplied at a temperature higher than that at which it was before it was heated.”