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Value Added Tax Act 1994
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8(1)A supply of services made after the commencement of this Act in pursuance of a legally binding obligation incurred before 21st June 1988 shall if—
(a)the supply fell within item 2 of Group 8A of Schedule 5 to the 1983 Act immediately before 1st April 1989, and
(b)it was by virtue of paragraph 13(1) of Schedule 3 to the [1989 c. 26.] Finance Act 1989 a zero-rated supply,
be a zero-rated supply for the purposes of this Act.
(2)Where a grant, assignment or other supply is zero-rated by virtue of this paragraph, it is not a relevant zero-rated supply for the purposes of paragraph 1 of Schedule 10.
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