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.