{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-3/paragraph-wrapper2n1",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-3/paragraph-wrapper2n1.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/8/part/II/chapter/3/paragraph/wrapper2n1",
  "kind": "paragraph",
  "number": null,
  "heading": "Notes",
  "text": "(1) Items 1 to 7 do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes.\n(1A) Items 1 to 6 include the supply of the services described in paragraph 1(1) of Schedule 4 in respect of goods comprised in the items.\n(2) Items 1 to 6 do not include goods in circumstances where—\n(a) the supply of the goods is connected with a supply of services, and\n(b) those connected supplies are made by different suppliers.\n(2A) Item 7 does not include services in circumstances where—\n(a) the supply of the services is connected with a supply of goods or services; and\n(b) those connected supplies are made by different suppliers.\n(3) For the purposes of Notes (2) and (2A) two supplies are connected with each other if, had those two supplies been made by a single supplier—\n(a) they would have been treated as a single supply ..., and\n(b) that single supply would have been a taxable supply (other than a zero-rated supply) or an exempt supply.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 8 Pt. 2 Group 3 Notes (1)(1A) substituted for Sch. 8 Pt. 2 Group 3 Note (1) (1.5.2020) by The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 8 Pt. 2 Group 3 Notes (2)(3) inserted (with effect in accordance with s. 75(4) of the amending Act) by Finance Act 2011 (c. 11), s. 75(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 8 Pt. 2 Group 3 Note (2A) inserted (1.5.2020) by The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 5"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 8 Pt. 2 Note (3) substituted (1.5.2020) by The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 6(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 8 Pt. 2 Note (3) substituted (1.5.2020) by The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 6(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 8 Pt. 2 Note (3)(a) omitted (1.5.2020) by virtue of The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 6(c)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 8 Pt. 2 Group 3 Notes substituted (with effect in accordance with s. 75(4) of the amending Act) by Finance Act 2011 (c. 11), s. 75(2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012"
    },
    {
      "type": "words repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012"
    },
    {
      "type": "words repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2019/73",
      "affecting_title": "The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/3/paragraph/wrapper2n1",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}