3. For items 1 and 2 substitute—
“1. The supply of services of installing energy-saving materials in residential accommodation, where the energy-saving materials are not supplied by the person supplying the services.
2. The supply of services of installing energy-saving materials in residential accommodation, including the energy-saving materials installed, where—
(a)the supply is made to a qualifying person and the residential accommodation is the qualifying person’s sole or main residence,
(b)the supply is made to a relevant housing association, or
(c)the residential accommodation is a building, or part of a building, used solely for a relevant residential purpose.
3. The supply, in a case not falling within item 2, of services of installing energy-saving materials in residential accommodation, including the energy-saving materials installed (but see Note A1).”.