Fireplace means all devices both masonry or factory built units (free standing fireplaces) with a hearth, fire chamber or similarly prepared device connected to a chimney which provides the operator with little control of combustion air, leaving its fire chamber fully or at least partially open to the room. Fireplaces include those devices with circulating systems, heat exchangers, or draft reducing doors with a net thermal efficiency of no greater than twenty percent and are used for aesthetic purposes.
drainage installation means a system situated on any premises and vested in the owner thereof and is used for or intended to be used for or in connection with the reception, storage, treatment or conveyance of sewage on that premises to the connecting point and includes drains, fittings, appliances, septic tanks, conservancy tanks, pit latrines and private pumping installations forming part of or ancillary to such systems;
place of supply means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act;
offshore installation means any installation which is intended for underwater exploitation of mineral resources or exploration with a view to such exploitation;
fire installation means a potable water installation that conveys water intended for fire-fighting purposes only;