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

EXPLANATORY NOTE
(This note is not part of the Order)

This Order amends Group 3 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: books etc.) to extend the zero rate to electronically supplied versions of some of the publications listed in that Group provided that they satisfy the conditions for zero-rating as specified.

It also amends the Notes to Group 3 to reflect the inclusion of electronically supplied publications which are supplies of services.

A Tax Information and Impact Note covering this instrument will be published on the website at
https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.