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Amendment of Schedule 2 and Schedule 3 to Principal Act (zero-rated goods and services)
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64. The Principal Act is amended with effect from 1 January 2023—
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(a) in Schedule 2, in Part 2—
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(i) in paragraph 9—
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(I) by the substitution of “atlases and newspapers” for “atlases”, and
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(II) in subparagraph (a), by the substitution of “newspapers which are wholly or predominantly devoted to advertising” for “newspapers”,
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(ii) by the insertion of the following paragraph after paragraph 9:
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“Electronically supplied newspapers
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9A. Newspapers, supplied electronically, but excluding those which are wholly or predominantly devoted to advertising, or consist wholly or predominantly of audible music or video content.”,
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(iii) in paragraph 11—
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(I) by the substitution of the following subparagraph for subparagraph (1):
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“(1) The supply of medicine of a kind used for—
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(a) human oral consumption, or
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(b) human non-oral consumption when supplied for the purpose of—
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(i) hormone replacement therapy, or
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(ii) nicotine replacement therapy.”,
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and
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(II) in subparagraph (3)—
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(A) by the insertion of the following clause after clause (b):
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“(ba) automated external defibrillators,”,
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and
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(B) in clause (d), by the substitution of “clauses (a), (b), (ba) and (c)” for “clauses (a), (b) and (c) ”,
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and
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(iv) in paragraph 13, by the substitution of the following subparagraph for subparagraph (3):
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“(3) The supply of sanitary towels, sanitary tampons, menstrual cups, menstrual pants and menstrual sponges.”,
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and
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(b) in Schedule 3, in Part 2—
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(i) by the deletion of paragraph 5A,
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(ii) in paragraph 7(a), by the deletion of “newspapers and”, and
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(iii) in paragraph 7A, by the deletion of “, newspapers”.
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