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

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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

2020 No. 459
Value Added Tax

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

Made
Laid before the House of Commons
Coming into force
The Treasury make the following Order in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 19941.