Schedule 7A, Part 2, Group 3, item 1(2)

Item 8 applies to a supply only to the extent that the consideration for the supply— is, or is to be, funded by a grant made under a relevant scheme; or is a payment becoming due only by reason of the termination (whether by the passage of time or otherwise) of the leasing of the goods in question.

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Source: legislation.gov.uk · retrieved 2026-07-28