# Value Added Tax Act 1994, Paragraph: Notes


(1) Items 1 to 7 do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes.
(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.
(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.
(2A) Item 7 does not include services in circumstances where—
(a) the supply of the services is connected with a supply of goods or services; and
(b) those connected supplies are made by different suppliers.
(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—
(a) they would have been treated as a single supply ..., and
(b) that single supply would have been a taxable supply (other than a zero-rated supply) or an exempt supply.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/3/paragraph/wrapper2n1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-3/paragraph-wrapper2n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.