Sch 7A Pt 2 para 3 Apportionment of grants that also cover other supplies
Where a grant is made under a relevant scheme in order— (a) to fund a supply of a description to which any of items 1 to 10 applies (“ the relevant supply ”), and (b) also to fund a supply to which none of those items applies (“ the non-relevant supply ”), the proportion of the grant that is to be attributed, for the purposes of paragraph 1, to the relevant supply shall be the same proportion as the consideration reasonably attributable to that supply bears to the consideration for that supply and for the non-relevant supply.