12. Apportionment of consideration

(1) In this Regulation “remaining individual supply” means an individual supply which is not disregarded.

(2) (a) Subject to paragraphs (3) and (4), an individual supply or supplies in a multiple supply may be disregarded by an accountable person for the purpose of the application of section 47(1)(b) of the Act, where the total tax exclusive cost to the accountable person of such supply or supplies does not exceed 50 per cent of the total tax exclusive consideration that the accountable person becomes entitled to receive for that multiple supply or €1, whichever is the lesser.

(b) Notwithstanding subparagraph (a), an individual supply of a beverage suitable for human consumption on which tax is chargeable at a rate other than the rate specified in section 46(1)(b) of the Act shall not be disregarded.

(3) Where a multiple supply consists of an individual supply or supplies which an accountable person disregards in accordance with paragraph (2) and one remaining individual supply, then the total consideration which the accountable person is entitled to receive for that multiple supply shall be treated as an amount chargeable at the rate specified in section 46(1) of the Act appropriate to that remaining individual supply.

(4) Where a multiple supply consists of an individual supply or supplies which an accountable person disregards in accordance with paragraph (2) and more than one remaining individual supply, then the taxable amount referable to the disregarded individual supply as ascertained in accordance with section 47(1)(b) of the Act shall be treated as an amount chargeable to tax—

(a) where there is more than one rate applicable to those remaining individual supplies, at the lowest of those rates, and

(b) in any other case, at the rate applicable to the remaining individual supplies.