SCHEDULES

SCHEDULE 8U.K. Zero-rating

Part IIU.K. The Groups

Group 3— Books, etc.U.K.

[F1Notes]U.K.

[F2(1)Items 1 to 7 do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes.]

Textual Amendments

F1Words in Sch. 8 Pt. II Group 3 Notes substituted (with effect in accordance with s. 75(4) of the amending Act) by Finance Act 2011 (c. 11), s. 75(2)

F2Sch. 8 Pt. II Group 3 Notes (1)(1A) substituted for Sch. 8 Pt. II Group 3 Note (1) (1.5.2020) by The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 4