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- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Value Added Tax Act 1994.
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[F2(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.]
[F3(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.
[F4(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 [F5Notes (2) and (2A)] [F6two 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 F7..., and
(b)that single supply would have been a taxable supply (other than a zero-rated supply) or an exempt supply.]
Textual Amendments
F1Words in Sch. 8 Pt. II 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)
F2Sch. 8 Pt. II Group 3 Notes (1)(1A) substituted for Sch. 8 Pt. II 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
F3Sch. 8 Pt. II 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)
F4Sch. 8 Pt. II 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
F5Words in Sch. 8 Pt. II 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)
F6Words in Sch. 8 Pt. II 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)
F7Words in Sch. 8 Pt. II 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)
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