Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) (c. 282)

ANNEX I U.K. Article 7 of this Regulation

(3) Point (3) of Annex II to Directive 2006/112/EC: U.K.

(a)

Accessing or downloading desktop themes;

(b)

accessing or downloading photographic or pictorial images or screensavers;

(c)

the digitised content of books and other electronic publications;

(d)

subscription to online newspapers and journals;

(e)

weblogs and website statistics;

(f)

online news, traffic information and weather reports;

(g)

online information generated automatically by software from specific data input by the customer, such as legal and financial data, (in particular such data as continually updated stock market data, in real time);

(h)

the provision of advertising space including banner ads on a website/web page;

(i)

use of search engines and Internet directories.