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 6 — Residential conversions
1Supplies only partly within item 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.
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