Sch 8 Pt II para 2 Item No.
The supply, for use otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity, of water other than— (a) distilled water, deionised water and water of similar purity, . . . (b) water comprised in any of the excepted items set out in Group 1. 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. 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.