# The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020, Article 3: Amendment 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.”.

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Source: https://www.legislation.gov.uk/uksi/2020/459/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-extension-of-zero-rating-to-electronically-supplied-books-etc-coronavirus-order-2020/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.