1. Goods of a kind suitable for domestic use which are operated by electricity or, in the case of horticultural appliances, by electricity or by an internal combustion engine, except— (a) boiling rings, ovens, ranges and stoves: (b) space heaters; (c) appliances for water heating ordinarily installed as fixtures; (d) light fittings and torches; (e) telephones of a kind supplied by the Post Office and ancillary equipment of a kind so supplied; (f) tools of a kind used wholly or mainly for carpentry, metalwork or masonry work; (g) clocks, watches and timing devices; (h) mechanical lighters; (i) hearing aids; (j) goods suitable for domestic use as, and only as, parts of goods (whether operated by electricity or not) of a kind mentioned in paragraph (a) to (i); (k) goods within Group 2 or Group 5. 2. Refrigerators and freezers of a kind suitable for domestic use, not being goods within Item 1. 3. Accessories to goods within Item I or Item 2. 4. Accessories to goods excepted from Item 1 by paragraph (f) of that Item, if the accessories are for horticultural use. 5. Goods of a kind suitable for use as parts of goods comprised in Items I to 1, except— (a) nuts, bolts, screws, screw caps, nails, washers, rivets, split pins, press studs, buckles, hose fittings, springs and ball bearings, (b) hinges, brackets, latches, catches, locks and keys; (c) electric batteries, fuses, mains plugs, electric filament light bulbs and fluorescent tubes; (d) wheels (other than steering wheels), castors and tyres and parts of such goods; (e) goods of a kind used mainly as parts of engines for road vehicles. 6. The installation, alteration, testing, repair or maintenance of, or the provision of similar services in respect of, goods comprised in Items 1 to 5. 7. The supply of goods in connection with a supply of services within Item 6.
(1) The goods excepted from Item I by paragraph (a) of that Item do not include hotplates or other appliances for keeping food hot.
(2) "Mechanical lighters" has the meaning assigned to it by section 221(4) of the Customs and Excise Act 1952.