SCHEDULES
E1SCHEDULE 13 Transitional provisions and savings
Annotations:
Extent Information
Group 4A Fuel and power for domestic or charity use
Zero-rated supplies of goods and services
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 M1Finance 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 F1Part 2 of Schedule 10.
Sch. 13 para. 23 extends to the Isle of Man.