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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 (“the Act�). These give HM Treasury the power to make an order to amend the scope of Group 3 of Schedule 8 to the Act (“Group 3�), which contains the legal provisions relating to the UK’s VAT zero rate for the supply of printed matter and e-publications.