SCHEDULES

SCHEDULE 7A CHARGE AT REDUCED RATE

Part 2 THE GROUPS

Group 6 — Residential conversions

Supplies only partly within item 1

1

(1)

Sub-paragraph (2) applies where a supply of services is only in part a supply to which item 1 applies.

(2)

The supply, to the extent that it is one to which item 1 applies, is to be taken to be a supply to which item 1 applies.

(3)

An apportionment may be made to determine that extent.