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

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