# 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 (5): Point (5) of Annex II to Directive 2006/112/EC:

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

(a) Automated distance teaching dependent on the Internet or similar electronic network to function and the supply of which requires limited or no human intervention, including virtual classrooms, except where the Internet or similar electronic network is used as a tool simply for communication between the teacher and student;
(b) workbooks completed by pupils online and marked automatically, without human intervention.

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Source: https://www.legislation.gov.uk/eur/2011/282/annex/I/division/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/annex-I/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.