Legislation – The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020
Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 19945.
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.”.