SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

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.