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Schedule 7A, Part 2, Group 2, item 1(5)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In sub-paragraphs (2) and (4), “microgeneration system” means equipment— that generates electricity, and that is itself an energy-saving material for the purposes of this Group.

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Source: legislation.gov.uk · retrieved 2026-07-28