# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Division (2): Point (2) of Annex II to Directive 2006/112/EC:

Extent: E+W+S+N.I.

(a) Accessing or downloading software (including procurement/accountancy programmes and anti-virus software) plus updates;
(b) software to block banner adverts showing, otherwise known as Bannerblockers;
(c) download drivers, such as software that interfaces computers with peripheral equipment (such as printers);
(d) online automated installation of filters on websites;
(e) online automated installation of firewalls.

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Source: https://www.legislation.gov.uk/eur/2011/282/annex/I/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/annex-I/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.