{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/part-Group/3/Books/etc.",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/part-Group/3/Books/etc..json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "schedule/5/part/Group/3/Books/etc.",
  "kind": "part",
  "number": "Group 3—Books, etc.",
  "heading": null,
  "text": "Item No.\n1. Books, booklets, brochures, pamphlets and leaflets.\n2. Newspapers, journals and periodicals.\n3. Children’s picture books and painting books.\n4. Music (printed, duplicated or manuscript).\n5. Maps, charts and topographical plans.\n6. Covers, cases and other articles supplied with items 1 to 5 and not separately accounted for.\nNote: Items 1 to 6—\n(a) do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes; but\n(b) include the supply of the services described in paragraph 1(1) of Schedule 2 to this Act in respect of goods comprised in the items.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/5/part/Group/3/Books/etc.",
    "retrieved_at": "2026-10-29T10:04:55.994456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}