Meaning of “supply of qualifying services”U.K.
5(1)“Supply of qualifying services” means a supply of services that consists in—
(a)the carrying out of works to the fabric of the [F1premises] , or
(b)the carrying out of works within the immediate site of the [F1premises] that are in connection with—
(i)the means of providing water, power, heat or access to the [F1premises] ,
(ii)the means of providing drainage or security for the [F1premises] , or
(iii)the provision of means of waste disposal for the [F1premises] .
(2)In sub-paragraph (1)(a), the reference to the carrying out of works to the fabric of the [F1premises] does not include the incorporation, or installation as fittings, in the [F1premises] of any goods that are not building materials.
Textual Amendments
F1Word in Sch. 7A Pt. 2 Group 7 Note 5 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(h)