SCHEDULES
SCHEDULE 8 Zero-rating
C1Part II The Groups
Annotations:
Modifications etc. (not altering text)
F1GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.
Annotations:
Amendments (Textual)
F1
Sch. 8 Pt. II Group 5 substituted (1.3.1995) by S.I. 1995/280, arts. 1, 2
4
The supply of building materials to a person to whom the supplier is supplying services within item 2 or 3 of this Group which include the incorporation of the materials into the building (or its site) in question.
Sch. 8 Pt. II applied (with modifications) (E.W.) (1.4.2013) by The National Health Service (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013 (S.I. 2013/349), reg. 1, Sch. 9 para. 17