SCHEDULES
F1SCHEDULE A1 Charge at Reduced Rate
Annotations:
Amendments (Textual)
Interpretation
F222Interpretation of paragraph 1(6) and (7): meaning of “building materials”
“Building materials” has the meaning given by Notes (22) and (23) of Group 5 to Schedule 8 (zero-rating of construction and conversion of buildings).
Sch. A1 inserted (1.5.1995 with application as mentioned in s. 21(6) of the amending Act) by 1995 c. 4, s. 21(3)