# The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020, Article 4: Amendment 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.”.

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Source: https://www.legislation.gov.uk/uksi/2020/459/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-extension-of-zero-rating-to-electronically-supplied-books-etc-coronavirus-order-2020/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.