SCHEDULES
SCHEDULE 8 Zero-rating
C1C2F10F11F9Part II The Groups
Sch. 8 Pt. II Group 21 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 16(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Words in Sch. 8 Pt. II substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 8 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Sch. 8 Group 12 Note (2D)(i) is revoked (7.12.15) as it appears in the inserting provision (S.I. 2009/2972, art. 6) by The National Health Service (General Medical Services Contracts) Regulations 2015 (S.I. 2015/1862), regs. 1(2), 98, Sch. 5 Table
Sch. 8 Pt. II modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(6) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)
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.
F37
The publications listed in Items 1 to 3 when supplied electronically, but excluding publications which—
a
are wholly or predominantly devoted to advertising, or
b
consist wholly or predominantly of audio or video content.
F1Notes
F41
Items 1 to 7 do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes.
1A
Items 1 to 6 include the supply of the services described in paragraph 1(1) of Schedule 4 in respect of goods comprised in the items.
F22
Items 1 to 6 do not include goods in circumstances where—
a
the supply of the goods is connected with a supply of services, and
b
those connected supplies are made by different suppliers.
F52A
Item 7 does not include services in circumstances where—
a
the supply of the services is connected with a supply of goods or services; and
b
those connected supplies are made by different suppliers.
3
For the purposes of F6Notes (2) and (2A)F7two supplies are connected with each other if, had those two supplies been made by a single supplier—
a
they would have been treated as a single supply F8..., and
b
that single supply would have been a taxable supply (other than a zero-rated supply) or an exempt supply.
Sch. 8 Pt. II Group 19 inserted (with effect in accordance with s. 126(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 126(4); S.I. 2020/1642, reg. 3