Schedule 13, Group 4A, item 8

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— be a zero-rated supply for the purposes of this Act. the supply fell within item 2 of Group 8A of Schedule 5 to the 1983 Act immediately before 1st April 1989, and it was by virtue of paragraph 13(1) of Schedule 3 to the Finance Act 1989 a zero-rated supply, 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 Part 2 of Schedule 10.

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Source: legislation.gov.uk · retrieved 2026-07-28