# The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020, Article 5: Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994


After Note (2) insert—
“(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.”.

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Source: https://www.legislation.gov.uk/uksi/2020/459/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-extension-of-zero-rating-to-electronically-supplied-books-etc-coronavirus-order-2020/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.