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)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.