Item 38: [Mixed activities] [R]Item 38: [Mixed activities] [R]

#### Item 38: \[Mixed activities\] \[R\] (1) Goods (the exemption goods) for use by a person (the exemption user) mainly in carrying out 2 or more activities described in subitem (1) of exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34 or 35. For this subitem to apply, the condition in subitem (2) of this Item must be met for each activity (countable activity) that is relied on to establish that this subitem applies. (2) If the exemption goods were for use by the exemption user mainly in carrying out the countable activity, they would be covered by the Item in which the countable activity is referred to. (3) In applying the test in subitem (2), a reference in exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34 or 35 to premises used by the exemption user mainly in carrying out activities described in that Item is to be read as a reference to premises used by the exemption user mainly in carrying out one or more of the countable activities. (4) If none of the countable activities is in an exemption Item marked \[R\], then this Item has effect as if it were not marked \[R\]. (5) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). > Note: \[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property that is expressly excluded from the relevant Item.\]