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SCHEDULES

SCHEDULE 3Goods Graduation

Ground B

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.