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(c) services consisting of gaming, as defined in section 2 of the Gaming and Lotteries Act 1956 (including services provided by means of a gaming machine of the kind referred to in section 43 of the Finance Act 1975), or

(c) services consisting of gaming, as defined in section 2 of the Gaming and Lotteries Act 1956 (including services provided by means of a gaming machine of the kind referred to in section 43 of the Finance Act 1975), or

(d) services provided by means of an amusement machine of the kind referred to in section 120 of the Finance Act 1992.

(d) services provided by means of an amusement machine of the kind referred to in section 120 of the Finance Act 1992.

(a)“vehicle gas”within the meaning of section 94(1) of the Finance Act 1999,

(aa) “liquefied petroleum gas”within the meaning of section 94(1) of the Finance Act 1999 when used or intended for use as a “propellant”within the meaning of that section,

(4) The supply of hydrocarbon oil of a kind used for domestic or industrial heating, excluding gas oil (within the meaning of section 94(1) of the Finance Act 1999), other than gas oil which has been duly marked in accordance with Regulation 29(2)(a) of the Mineral Oil Tax Regulations 2012 (S.I. No. 231 of 2012).

(a)“vehicle gas”within the meaning of section 94(1) of the Finance Act 1999,

(aa) “liquefied petroleum gas”within the meaning of section 94(1) of the Finance Act 1999 when used or intended for use as a “propellant”within the meaning of that section,

(4) The supply of hydrocarbon oil of a kind used for domestic or industrial heating, excluding gas oil (within the meaning of section 94(1) of the Finance Act 1999), other than gas oil which has been duly marked in accordance with Regulation 29(2)(a) of the Mineral Oil Tax Regulations 2012 (S.I. No. 231 of 2012).

(c) services consisting of gaming, as defined in section 2 of the Gaming and Lotteries Act 1956 (including services provided by means of a gaming machine of the kind referred to in section 43 of the Finance Act 1975), or

(c) services consisting of gaming, as defined in section 2 of the Gaming and Lotteries Act 1956 (including services provided by means of a gaming machine of the kind referred to in section 43 of the Finance Act 1975), or

9A. The supply of housing, as part of a social policy, being the supply of an apartment, used or to be used for residential purposes, in an apartment block within the meaning of section 31E of the Stamp Duties Consolidation Act 1999.

9A. The supply of housing, as part of a social policy, being the supply of an apartment, used or to be used for residential purposes, in an apartment block within the meaning of section 31E of the Stamp Duties Consolidation Act 1999.

(a) a supply to which paragraph 5(1) of Schedule 1 relates,

(b) performances of the kind specified in paragraph 5(2) of Schedule 1.

(a) exhibitions, of the kind normally held in museums and art galleries, of objects of historical, cultural, artistic or scientific interest (not being services of the kind specified in paragraph 3(5) of Schedule 1), or

(b) built or natural heritage facilities which are open to the public other than on an occasional basis (not being services of the kind specified in paragraph 3(5) of Schedule 1),

(5) Instruction in the driving of mechanically propelled road vehicles, but excluding education, training or retraining of the kind specified in paragraph 4(3) of Schedule 1 paragraph 4(3)(c) of Schedule 1.

(ii) the items specified in subparagraphs (b) to (e) of paragraph 9 of Schedule 2, and

9. (1) Services (not being services referred to in paragraph 9B(3)) consisting of the development of immovable goods, being private dwellings, and work on such immovable goods including the installation of fixtures, other than the supply and installation of solar panels as specified in paragraph 14 of Schedule 2, or the supply and installation of low emissions heat pump heating systems as specified in paragraph 12A, where the value of movable goods (if any) provided in pursuance of an agreement in relation to such services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement.

(a) services specified in paragraph 3(4) of Schedule 2 (Work on movable goods for export);

(b) services specified in paragraph 4(2) of Schedule 2 (Repair, etc. of sea-going vessels or aircraft);

(c) services specified in paragraph 4(4) of Schedule 2 (Repair, etc. of equipment used in international aircraft).

22. (1) The supply of nursery or garden centre stock consisting of live plants, live trees, live shrubs, bulbs, roots and the like, not being of a kind specified in paragraph 12(3) paragraph 12(4) of Schedule 2, and cut flowers and ornamental foliage not being artificial or dried flowers or foliage.

to a person under an agreement (other than an agreement of the kind referred to in section 19(1)(c)) for any term or part of a term that, when added to the term of a previous hiring (whether of the same goods or of other goods of the same kind) to the same person during the 12 months ending on the date of the beginning of the existing hiring, does not exceed 5 weeks.

Section 46.

being food and drink which fall within Part B of the food and drink table or that, apart from this subparagraph, would be chargeable to tax at the rate specified in section 46(1)(b).

(5) Food of a kind used for human consumption (other than that chargeable to tax at the rate specified in section 46(1)(b)), being flour or egg based bakery products (including cakes, crackers, wafers and biscuits), but excluding—

(a) by a taxable dealer in accordance with section 87(3) or (8), or

(b) by an auctioneer within the meaning of section 89(1) and in accordance with section 89(3). section 89(3);

(b) by an auctioneer within the meaning of section 89(1) and in accordance with section 89(3). section 89(3);

“completed” has the same meaning as it has in section 94.