Schedule 7A, Part 2, Group 7, item 1

Sub-paragraph (2) applies where a supply of services is only in part a supply to which item 1 applies. The supply, to the extent that it is one to which item 1 applies, is to be taken to be a supply to which item 1 applies. An apportionment may be made to determine that extent.

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