The means by which customers and suppliers may evidence the
apportionment is covered in more detail in section
CCLG14000.
8.- (3) If a supply is partly for domestic or
charity use and partly not, the part of the supply that is for
domestic or charity use is excluded from the levy.
(4) Where a supply of a commodity is partly
for domestic or charity use and partly not -
(a) if at least 60 per cent. of the commodity
is supplied for domestic or charity use, the whole supply is
treated as a supply for domestic or charity use, and
(b) in any other case, an apportionment shall
be made to determine the extent to which the supply is for domestic
or charity use.
