Schedule A1, paragraph 1(3)

Where there is a supply of goods partly for qualifying use and partly not— if at least 60 per cent. of the goods are supplied for qualifying use, the whole supply shall be treated as a supply for qualifying use; and in any other case, an apportionment shall be made to determine the extent to which the supply is a supply for qualifying use.

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