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

• Citation: S.I. 2020/459
• Sections: 6

Section 1 Citation and commencement

This Order may be cited as the Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 and comes into force on 1st May 2020.

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

Group 3 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: books etc.) is amended as follows.

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

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.

Section 4 Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994

For Note (1) substitute—

(1) Items 1 to 7 do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes.

(1A) Items 1 to 6 include the supply of the services described in paragraph 1(1) of Schedule 4 in respect of goods comprised in the items.

Section 5 Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994

After Note (2) insert—

(2A) Item 7 does not include services in circumstances where—

(a) the supply of the services is connected with a supply of goods or services; and

(b) those connected supplies are made by different suppliers.

Section 6 Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994

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”.