3. Supply of water in connection with which water conservation tax is payable

The water conservation tax is payable in connection with —

a supply by the Board of water described in Part 1 of the Schedule; and

a supply by a specified water extraction entity of water described in Part 2 of the Schedule, derived by that entity from extracted water.

Despite sub-paragraph (1), the water conservation tax is not payable in connection with any of the following supplies:

any supply for which there is no consideration;

a supply described in sub-paragraph (1)(b) to the Board, where the specified water extraction entity is a designated entity, designated business trust or designated trust under Part 4A of the Act.

Despite sub‑paragraph (1), no water conservation tax is payable in respect of any water that is supplied through a fire hydrant installed under section 23 of the Fire Safety Act 1993 in any public street (as defined in section 2 of the Street Works Act 1995).

The water conservation tax is payable in connection with —

a supply by the Board of water described in Part 1 of the Schedule; and

a supply by a specified water extraction entity of water described in Part 2 of the Schedule, derived by that entity from extracted water.

Despite sub-paragraph (1), the water conservation tax is not payable in connection with any of the following supplies:

any supply for which there is no consideration;

a supply described in sub-paragraph (1)(b) to the Board, where the specified water extraction entity is a designated entity, designated business trust or designated trust under Part 4A of the Act.

Despite sub‑paragraph (1), no water conservation tax is payable in respect of any water that is supplied through a fire hydrant installed under section 23 of the Fire Safety Act 1993 in any public street (as defined in section 2 of the Street Works Act 1995).