- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)In Part 2 of Schedule 8 to VATA 1994 (zero-rating: groups), Group 3 (books, etc) is amended as follows.
(2)For “Note: Items 1 to 6—” substitute—
(1)Items 1 to 6—”.
(3)At the end insert—
“(2)Items 1 to 6 do not include goods in circumstances where—
(a)the supply of the goods is connected with a supply of services, and
(b)those connected supplies are made by different suppliers.
(3)For the purposes of Note (2) a supply of goods is connected with a supply of services if, had those two supplies been made by a single supplier—
(a)they would have been treated as a single supply of services, and
(b)that single supply would have been a taxable supply (other than a zero-rated supply) or an exempt supply.”
(4)The amendments made by this section have effect in relation to supplies made on or after the day on which this Act is passed.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: