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

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)…

Explanatory note

Which version?
Latest available (Revised)
Original (As enacted)

Iain Stewart

Maggie Throup

Two of the Lords Commissioners of Her Majesty’s Treasury

29th April 2020