Schedule 7A, Part 2, Group 7, item 3(4)

In this paragraph “the relevant works” means— where the supply is of the description set out in item 1, the works that constitute the services supplied; where the supply is of the description set out in item 2, the works by which the materials concerned are incorporated in the premises concerned or their immediate site.

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