SCHEDULES

F2SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F2

Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

C1C2Part 2 THE GROUPS

Annotations:
Modifications etc. (not altering text)
C2

Sch. 7A Pt. 2 modifications by 2020 SI 728, art. 4 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)

Group 3 — Grant-funded installation of heating equipment or security goods or connection of gas supply

1Supply only included so far as grant-funded

1

Each of F1items 1 to 7 and 8A to 10 applies to a supply only to the extent that the consideration for the supply is, or is to be, funded by a grant made under a relevant scheme.

2

Item 8 applies to a supply only to the extent that the consideration for the supply—

a

is, or is to be, funded by a grant made under a relevant scheme; or

b

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.