Sch 7A Pt 2 para 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.