SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

Group 3— Books, etc.

1 Item No.

Books, booklets, brochures, pamphlets and leaflets.

2

Newspapers, journals and periodicals.

3

Children’s picture books and painting books.

4

Music (printed, duplicated or manuscript).

5

Maps, charts and topographical plans.

6

Covers, cases and other articles supplied with items 1 to 5 and not separately accounted for.

Note:

Items 1 to 6—

a

do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes; but

b

include the supply of the services described in paragraph 1(1) of Schedule 4 in respect of goods comprised in the items.