75Zero-rating: splitting of suppliesU.K.
(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—
“Notes
(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.