VBOOKS8501 - Legal vires for these changes
The EU vires for these changes are contained in which gives EU member States (including the UK during the Transition Period) that have a zero rate for printed matter the option of extending that VAT zero rate to the electronic equivalent of the physical products that were zero rated on 1 January 2017.
The UK vires for these changes are contained in sections 30(4) and 96(9) of the Value Added Tax Act 1994 (바카라 사이트śthe Act바카라 사이트ť). These give HM Treasury the power to make an order to amend the scope of Group 3 of Schedule 8 to the Act (바카라 사이트śGroup 3바카라 사이트ť), which contains the legal provisions relating to the UK바카라 사이트™s VAT zero rate for the supply of printed matter and e-publications.