|
|
|
Amendment of Schedules 2 and 3 to Principal Act (zero-rated goods and services)
|
| |
65. The Principal Act is amended with effect from 1 January 2024—
|
|
| |
(a) in Part 2 of Schedule 2—
|
|
| |
(i) in paragraph 9, by the insertion of “and audiobooks supplied on physical means of support,” after “atlases and newspapers,”, and
|
|
| |
(ii) by the substitution of the following paragraph for paragraph 9A:
|
|
| |
“Certain electronically supplied matter
|
|
| |
9A. The electronic supply of books, newspapers and audiobooks, but excluding—
|
|
| |
(a) such books, newspapers and audiobooks which are wholly or predominantly devoted to advertising or consist wholly or predominantly of video content or audible music,
|
|
| |
(b) the items specified in subparagraphs (b) to (e) of paragraph 9, and
|
|
| |
(c) the items specified in subparagraphs (a) to (f) of paragraph 7A of Schedule 3.”,
|
|
| |
and
|
|
| |
(b) in Part 2 of Schedule 3, by the substitution of the following paragraph for paragraph 7A:
|
|
| |
“Certain electronically supplied matter
|
|
| |
7A. The electronic supply of—
|
|
| |
(a) periodicals,
|
|
| |
(b) brochures, leaflets and programmes,
|
|
| |
(c) catalogues, including directories, and similar printed matter,
|
|
| |
(d) maps, hydrographic and similar charts,
|
|
| |
(e) children’s picture, drawing or colouring books, or
|
|
| |
(f) music printed or in manuscript form,
|
|
| |
but excluding the supply of any such material which is wholly or predominantly devoted to advertising or consists wholly or predominantly of audible music or video content.”.
|
