# Value Added Tax Act 1994, Paragraph 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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/3/paragraph/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-3/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.