SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
F1GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.
Annotations:
Amendments (Textual)
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 Group 5 substituted (1.3.1995) by S.I. 1995/280, arts. 1, 2