HC Deb 23 January 1995 vol 253 cc38-9
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§
- 1.—(l) The supplies falling within this paragraph are supplies for qualifying use of—
- (a) coal, coke or other solid substances held out for sale solely as fuel;
- (b) coal gas, water gas, producer gases or similar gases;
- (c) petroleum gases, or other gaseous hydrocarbons, whether in a gaseous or liquid state;
- (d) fuel oil, gas oil or kerosene; or
- (e) electricity, heat or air-conditioning.
- (2) In this paragraph "qualifying use" means—
- (a) domestic use; or
- (b) use by a charity otherwise than in the course or furtherance of a business.
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- (3) Where there is a supply of goods partly for qualifying use and partly not—
- (a) if at least 60 per cent. of the goods are supplied for qualifying use, the whole supply shall be treated as a supply for qualifying use; and
- (b) in any other case, an apportionment shall be made to determine the extent to which the supply is a supply for qualifying use.