Paragraph 8

United Kingdom

(1)

A supply of services made after the commencement of this Act in pursuance of a legally binding obligation incurred before 21st June 1988 shall if—

(a)

the supply fell within item 2 of Group 8A of Schedule 5 to the 1983 Act immediately before 1st April 1989, and

(b)

it was by virtue of paragraph 13(1) of Schedule 3 to the M1Finance Act 1989 a zero-rated supply,

be a zero-rated supply for the purposes of this Act.

(2)

Where a grant, assignment or other supply is zero-rated by virtue of this paragraph, it is not a relevant zero-rated supply for the purposes of F1Part 2 of Schedule 10.

Annotations

Textual amendments

F1: Words in Sch. 13 para. 8(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), art. 1(1), Sch. 1 para. 5(a) (with Sch. 2)

Paragraph 8

Annotations

Textual amendments

Marginal citations

Notes on Schedule 13

Extent