Matters included or not included in the suppliesU.K.
1(1)Item 1(a) shall be deemed to include combustible materials put up for sale for kindling fires but shall not include matches.
(2)Item 1(b) and (c) shall not include any road fuel gas (within the meaning of the Hydrocarbon Oil Duties Act 1979 (c. 5)) on which a duty of excise has been charged or is chargeable.
(3)Item 1(d) shall not include hydrocarbon oil on which a duty of excise has been or is to be charged without relief from, or rebate of, such duty by virtue of the provisions of the Hydrocarbon Oil Duties Act 1979 [F1, unless the oil is—
(a)kerosene in respect of which a relevant declaration has been made under section 13AC(3) of that Act (use of rebated kerosene for private pleasure-flying); [F2or]
(b)[F2oil in respect of which a relevant declaration has been made under section 14E(3) of that Act (use of rebated heavy oil for private pleasure craft)]]
Textual Amendments
F1Words in Sch. 7A Pt. 2 Group 1 Note 1(3) inserted (1.11.2008) by The Value Added Tax (Reduced Rate) (Supplies of Domestic Fuel or Power) Order 2008 (S.I. 2008/2676), arts. 1, 2
F2Sch. 7A Group 1 Note 1(3)(b) and word omitted (1.10.2021 for N.I.) by virtue of Finance Act 2020 (c. 14), Sch. 11 paras. 15, 18; S.I. 2021/740, reg. 3 (with reg. 1(2))