Citation and commencement

1. 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.

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

2. Group 3( 2 ) of Schedule 8 to the Value Added Tax Act 1994(zero-rating: books etc.) is amended as follows.

3. 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. ” .

4. 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. ” .

5. 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. ” .

6. 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”.