Schedule 9A, paragraph 1(8)

For the purposes of this paragraph any question— shall be determined, in relation to a supply of a right to goods or services or to a supply of goods or services by virtue of such a right, as if the supply of the right and supplies made by virtue of the right were a single supply of which the supply of the right and each of those supplies constituted different parts. whether any credit for input tax to which a person has become entitled was, or is to be taken to have been, a credit allowable as attributable to the whole or any part of a supply, or whether any repayment is a repayment in respect of the whole or any part of a supply,

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