SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
Annotations:
Amendments (Textual)
Part 2 THE GROUPS
Group 1 — Supplies of domestic fuel or power
6Other supplies that are for domestic use
For the purposes of this Group supplies not within paragraph 5 are for domestic use if and only if the goods supplied are for use in—
a
a building, or part of a building, that consists of a dwelling or number of dwellings;
b
a building, or part of a building, used for a relevant residential purpose;
c
self-catering holiday accommodation;
d
a caravan; or
e
a houseboat.
Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1