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The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020

S.I. 2020/459 · Made 29 April 2020

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Value Added Tax

Made 29th April 2020

Laid before the House of Commons 30th April 2020

Coming into force 1st May 2020

The Treasury make the following Order in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 1994f1.

Annotations to the whole text

Footnotes

f1

1994 c. 23.

Contents

  1. 1Citation and commencement
  2. 2Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994
  3. 3Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994
  4. 4Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994
  5. 5Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994
  6. 6Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994
  7. Signature
  8. Explanatory note

1Citation and commencement

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.

2Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994

Group 3f1 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: books etc.) is amended as follows.

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

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.”.

4Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994

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.”.

5Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994

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.”.

6Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994

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”.

Signature

Iain Stewart

Maggie Throup

Two of the Lords Commissioners of Her Majesty’s Treasury

29th April 2020

Explanatory note

(This note is not part of the Order)

This Order amends Group 3 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: books etc.) to extend the zero rate to electronically supplied versions of some of the publications listed in that Group provided that they satisfy the conditions for zero-rating as specified.

It also amends the Notes to Group 3 to reflect the inclusion of electronically supplied publications which are supplies of services.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.