# Value Added Tax Act 1994, Paragraph 1: Supplies only partly within item 1


(1) Sub-paragraph (2) applies where a supply of services is only in part a supply to which item 1 applies.
(2) The supply, to the extent that it is one to which item 1 applies, is to be taken to be a supply to which item 1 applies.
(3) An apportionment may be made to determine that extent.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/6/paragraph/1n12 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-1n12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.