Textual Amendments
F1Sch. 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
Modifications etc. (not altering text)
C1Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
1(1)Each of [F2items 1 to 7 and 8A to 10] applies to a supply only to the extent that the consideration for the supply is, or is to be, funded by a grant made under a relevant scheme.
(2)Item 8 applies to a supply only to the extent that the consideration for the supply—
(a)is, or is to be, funded by a grant made under a relevant scheme; or
(b)is a payment becoming due only by reason of the termination (whether by the passage of time or otherwise) of the leasing of the goods in question.
Textual Amendments
F2Words in Sch. 7A Pt. II Group 3 Note 1(1) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 3(b)