SCHEDULES
SCHEDULE 3Goods Graduation
Ground B7
The suspension of the GF rate on graduation goods must be extended where—
a
the GF rate on those goods is already suspended under regulation 22; and
b
either—
i
Ground A applies pursuant to paragraph 2 and then continues to apply pursuant to paragraph 3; or
ii
a graduation assessment determines that Ground B applies to the goods, in accordance with paragraph 3.