SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
Annotations:
Amendments (Textual)
C1Part 2 THE GROUPS
Annotations:
Modifications etc. (not altering text)
C1
Sch. 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
Group 3 — Grant-funded installation of heating equipment or security goods or connection of gas supply
3Apportionment of grants that also cover other supplies
Where a grant is made under a relevant scheme in order—
a
to fund a supply of a description to which any of items 1 to 10 applies (“the relevant supply”), and
b
also to fund a supply to which none of those items applies (“the non-relevant supply”),
the proportion of the grant that is to be attributed, for the purposes of paragraph 1, to the relevant supply shall be the same proportion as the consideration reasonably attributable to that supply bears to the consideration for that supply and for the non-relevant supply.
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