Schedule A1, paragraph 1(1B)

Where a grant is made under a relevant scheme in order to fund a supply of a description falling within any of paragraphs (b) to (k) of sub-paragraph (1) above (“the relevant supply”) and also to fund a supply to which none of those paragraphs applies (“the non-relevant supply”) then the proportion of the grant that is to be attributed, for the purposes of sub-paragraph (1A) above, to the relevant supply shall be the same proportion as the consideration reasonably attributable to that supply bears to the consideration for that supply and for the non-relevant supply.

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