Finance Act 2018

Rates of value-added tax

43. The Principal Act is amended with effect from 1 January 2019—

(a) in section 46(1)(ca) by substituting “paragraphs 7(a), 7A and 12” for “paragraphs 3(1) to (3), 7, 8, 11, 12, 13(3) and 13B(1) to (3)”, and

(b) in Schedule 3, by inserting the following after paragraph 7:

“Electronic publications

7A. Electronic publications being books, newspapers and periodicals, supplied electronically, but excluding electronic publications which wholly or predominantly are devoted to advertising, or consist wholly or predominantly of audible music or video content.”.