7(1)Section 2 shall have effect in relation to—
(a)so much of any supply made on or after 1st April 1994 and before 1st April 1995 as would be zero-rated if the Group set out in sub-paragraph (3) below were included in Schedule 8; and
(b)any equivalent acquisition or importation taking place on or after 1st April 1994 and before 1st April 1995,
as if a rate of 8 per cent. were substituted for the rate specified in subsection (1) of that section.
(2)The reference in sub-paragraph (1) above to an equivalent acquisition or importation, in relation to any supply which would be zero-rated if the Group set out in sub-paragraph (3) below were included in Schedule 8, is a reference, as the case may be, to—
(a)any acquisition from another member State of goods the supply of which would be such a supply; or
(b)any importation from a place outside the member States of any such goods.
(3)The Group referred to above is the following—