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Textual Amendments
F1Sch. 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
Modifications etc. (not altering text)
C1Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
Textual Amendments
F2Sch. 7A Pt. 2 Group 7 Title substituted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(a)
5(1)“Supply of qualifying services” means a supply of services that consists in—
(a)the carrying out of works to the fabric of the [F3premises], or
(b)the carrying out of works within the immediate site of the [F3premises] that are in connection with—
(i)the means of providing water, power, heat or access to the [F3premises],
(ii)the means of providing drainage or security for the [F3premises], or
(iii)the provision of means of waste disposal for the [F3premises].
(2)In sub-paragraph (1)(a), the reference to the carrying out of works to the fabric of the [F3premises] does not include the incorporation, or installation as fittings, in the [F3premises] of any goods that are not building materials.
Textual Amendments
F3Word in Sch. 7A Pt. 2 Group 7 Note 5 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(h)