{
  "url": "https://openlegislation.uk/value-added-tax-extension-of-zero-rating-to-electronically-supplied-books-etc-coronavirus-order-2020/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-extension-of-zero-rating-to-electronically-supplied-books-etc-coronavirus-order-2020/article-5.json",
  "legislation": "uksi/2020/459",
  "legislation_title": "The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-extension-of-zero-rating-to-electronically-supplied-books-etc-coronavirus-order-2020",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994",
  "text": "After Note (2) insert—\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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/459/article/5",
    "retrieved_at": "2026-10-28T22:30:47.444408+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."
}