Schedule A1, paragraph 1(9)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The supply, to the extent that it is one to which paragraph (a) of sub-paragraph (6) or (7) above applies, is to be taken to be a supply to which that paragraph applies; and an apportionment may be made to determine that extent.
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Source: legislation.gov.uk · retrieved 2026-07-28