1(1)The supplies falling within this paragraph are supplies for qualifying use of—
(a)coal, coke or other solid substances held out for sale solely as fuel;
(b)coal gas, water gas, producer gases or similar gases;
(c)petroleum gases, or other gaseous hydrocarbons, whether in a gaseous or liquid state;
(d)fuel oil, gas oil or kerosene; or
(e)electricity, heat or air-conditioning.
(2)In this paragraph “qualifying use” means—
(a)domestic use; or
(b)use by a charity otherwise than in the course or furtherance of a business.
(3)Where there is a supply of goods partly for qualifying use and partly not—
(a)if at least 60 per cent. of the goods are supplied for qualifying use, the whole supply shall be treated as a supply for qualifying use; and
(b)in any other case, an apportionment shall be made to determine the extent to which the supply is a supply for qualifying use.