#### 7 Use of goods after they have ceased to be goods is counted for the purposes of the use requirement If Schedule 1 refers to goods being used in a particular way, the reference covers a use that happens after they have ceased to be goods. > Note: \[For example, machinery will legally cease to be goods when it is attached to a floor so as to become a fixture.\]

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Section 7 - Sales Tax (Exemptions and Classifications) Act 1992 - Use of goods after they have ceased to be goods is counted for the purposes of the use requirement — Zoe