Related Commentary  Related Cases

94B(1)  This regulation applies in relation to the following supplies where they are provided in the circumstances referred to in paragraph (2) below–

(a)supplies falling within regulation 85 above (leases treated as supplies of goods) other than any supply which is exempt by virtue of Group 1 of Schedule 9 to the Act or would be exempt but for the operation of Part 1 of Schedule 10 to the Act;

(b)supplies falling within regulation 86(1) to (4) above (supplies of water, gas or any form of power, heat, refrigeration or ventilation);

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