Section 75 | Zero-rating: splitting of supplies

(1)In Part 2 of Schedule 8 to VATA 1994 (zero-rating: groups), Group 3 (books, etc) is amended as follows.

(2)For “Note: Items 1 to 6—” substitute—

(1)Items 1 to 6—

.

(3)At the end insert—

(2)Items 1 to 6 do not include goods in circumstances where—

(a)the supply of the goods is connected with a supply of services, and

(b)those connected supplies are made by different suppliers.

(3)For the purposes of Note (2) a supply of goods is connected with a supply of services if, had those two supplies been made by a single supplier—

(a)they would have been treated as a single supply of services, and

(b)that single supply would have been a taxable supply (other than a zero-rated supply) or an exempt supply.

(4)The amendments made by this section have effect in relation to supplies made on or after the day on which this Act is passed.