VFUP - Fuel and power: Main contents

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VFUP1000Introduction
VFUP2000Scope of the reduced rate
VFUP3000Treatment of supplies of electricity and piped gas
VFUP4000Fuel for use in ships, aircraft or hovercraft
VFUP4100VAT liability on storage tank rental
VFUP4200Free coal to miners
VFUP4300Renewable obligation certificates (ROCs)
VFUP5000Climate change levy (CCL)




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