There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 1.
1(1)Each of [F1items 1 to 7 and 8A to 10] applies to a supply only to the extent that the consideration for the supply is, or is to be, funded by a grant made under a relevant scheme.
(2)Item 8 applies to a supply only to the extent that the consideration for the supply—
(a)is, or is to be, funded by a grant made under a relevant scheme; or
(b)is a payment becoming due only by reason of the termination (whether by the passage of time or otherwise) of the leasing of the goods in question.
Textual Amendments
F1Words in Sch. 7A Pt. II Group 3 Note 1(1) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 3(b)
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