SCHEDULES

SCHEDULE 13Transitional provisions and savings

Group 4AFuel 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 [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.