# Value Added Tax Act 1994, Paragraph 8

Extent: E+W+S+N.I.

(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 Finance 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 Part 2 of Schedule 10.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.