SCHEDULES
SCHEDULE 7A CHARGE AT REDUCED RATE
Part 2 THE GROUPS
Group 6 — Residential conversions
2
The supply of building materials if—
(a)
the materials are supplied by a person who, in the course of a qualifying conversion, is supplying qualifying services related to the conversion, and
(b)
those services include the incorporation of the materials in the building concerned or its immediate site.
NOTES: