Legislation – The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020
Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 19946.
In Note (3)—
(a)
for “Note (2)” substitute “Notes (2) and (2A);
(b)
for “a supply of goods is connected with a supply of services” substitute “two supplies are connected with each other”; and
(c)
in paragraph (a) omit “of services”.