xmlns:atom="http://www.w3.org/2005/Atom"
7. 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.