[F1209 (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.
Definitions used in Schedule 8, paragraph 2 2
- connected
(a) a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;
Defined in Sch.9ZB para.17(8) · see it in the full Act(5) Section 1122 of the Corporation Tax Act 2010 (“connected” persons) applies for the purpose of determining whether a person is connected with another for the purposes of this paragraph.
Defined in Sch.9ZA para.9(5) · see it in the full Act(a) a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;
Defined in s.18A(4A) · see it in the full Act- the supplier
(b) the goods are removed in the course or furtherance of that business by or under the directions of the person carrying on that business (“the supplier”),
Defined in Sch.9ZA para.57(1) · see it in the full Act
Cases considering Schedule 8, paragraph 2 3
News Corp UK & Ireland Ltd v Commissioners for His Majesty’s Revenue and Customs
“Newspapers, journals and periodicals” did not include electronically supplied digital editions. In the applicable historic context, physical printed form and access without a separate device defined the relevant genus. (see paras [44]-[60])
Marks and Spencer plc (Appellants) v. Her Majesty's Commissioners of Customs and Excise (Respondents)
The paragraph excepted confectionery from food zero-rating but retained zero-rating for cakes and biscuits other than biscuits covered with chocolate or a similar product.
Cantrell (t/a Foxearth Lodge) v Commissioners of Customs & Excise
The court applied the building-construction zero-rating provision, accepting that the building was within Item 2(a) and focusing on whether Note 16(c) excluded the works as an annexe. It held that the exclusion did not apply (see paras [2]-[3]; [16]-[23]).
What each judgment says about Schedule 8, paragraph 2 is in the case-law panel in the full Act.
Amendments and notes
1 notes from legislation.gov.uk
Amendments
- F1209Sch. 8 Pt. 2 Group 3 Notes (2)(3) inserted (with effect in accordance with s. 75(4) of the amending Act) by Finance Act 2011 (c. 11), s. 75(3)