Schedule A1, paragraph 1(1A)

A supply to which any of paragraphs (b) to (k) of sub-paragraph (1) above applies is a supply falling within this paragraph only to the extent that the consideration for it— is, or is to be, funded by a grant made under a relevant scheme; or in the case of a supply to which paragraph (i) of that sub-paragraph applies— is, or is to be, funded by such a grant, 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