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.