Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994
This section has no associated Explanatory Memorandum
4. For Note (1) substitute—
“(1) Items 1 to 7 do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes.
(1A) Items 1 to 6 include the supply of the services described in paragraph 1(1) of Schedule 4 in respect of goods comprised in the items.”.