# Value Added Tax Act 1994, Paragraph 1: Supply only included so far as grant-funded

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

(1) Each of items 1 to 7 and 8A to 10 applies to a supply only to the extent that the consideration for the supply is, or is to be, funded by a grant made under a relevant scheme.
(2) Item 8 applies to a supply only to the extent that the consideration for the supply—
(a) is, or is to be, funded by a grant made under a relevant scheme; or
(b) is a payment becoming due only by reason of the termination (whether by the passage of time or otherwise) of the leasing of the goods in question.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/3/paragraph/1n6 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-1n6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.