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

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.

Lifecycle

Department

Made

29 Apr 2020

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In force

01 May 2020

Enabling power

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 1994.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum