Section 13(3)

The reference in section 6(4) (and the reference in paragraph 6(1) and (3) of Schedule 5) to the installation and to the purchase of a furnace shall, in relation to a furnace which is already contained in any fixed boiler or industrial plant, be read as a reference to attaching the boiler or plant to the building or fixing it to or installing it on any land and to purchasing it respectively.

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Source: legislation.gov.uk · retrieved 2026-07-30