Legislation – The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020

New Search

Introduction

1 Citation and commencement

2 Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994

3 After Item 6 insert— The publications listed in Items 1 to 3 when supplied…

4 For Note (1) substitute— (1) Items 1 to 7 do…

5 After Note (2) insert— (2A) Item 7 does not include…

6 In Note (3)— (a) for “Note (2)” substitute “Notes (2)…

Signature

Explanatory note

Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 19943.

After Item 6 insert—

“7.

The publications listed in Items 1 to 3 when supplied electronically, but excluding publications which—

(a)

are wholly or predominantly devoted to advertising, or

(b)

consist wholly or predominantly of audio or video content.”.