Fees, such as for administration, documentation, or transfer of title, fall within the above exemption when they are ancillary to the principal supply of credit.

(Related reports are considered incidental to the principal supply of health and are therefore also exempt.)

For example, where your insurance introductory services are ancillary to a principal supply of product design and marketing.

The 60,000-acre Subic base is the Navy's principal supply and ship-repair installation in the region.

In these circumstances the reimbursement payments by the tenant to the landlord are consideration for the principal supply of the lease.

(b) where the supply is to the eligible body making the principal supply, it is made by another eligible body.

Any compulsory charges are liable to VAT at the same rate as the principal supply.

It was the principal supply of water to the village until 1953, when mains water was introduced to the village.

At present, the principal supplies are from trees grown in Brazil.

Its principal supply comes from Grand Central River, which enters it at its western end.