S T A T U T O R Y I N S T R U M E N T S 2020 No. 459  VALUE ADDED TAX  The Value Added Tax (Extension of Zero-Rating to  Electronically Supplied Books etc.) (Coronavirus) Order 2020  Made - - - - 29th April 2020  Laid before the House of Commons 30th April 2020  Coming into force - - 1st May 2020  Citation and commencement  Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994  The Treasury make the following Order in exercise of the powers conferred by sections 30(4) and  96(9) of the Value Added Tax Act 1994( a ).  1.  This Order may be cited as the Value Added Tax (Extension of Zero-Rating to Electronically  Supplied Books etc.) (Coronavirus) Order 2020 and comes into force on 1st May 2020.  2.  Group 3( b ) of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: books etc.) is  amended as follows.  3.  After Item 6 insert—  “ 7.  The publications listed in Items 1 to 3 when supplied electronically, but excluding  publications which—  4.  For Note (1) substitute—  “(1) 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.”.  5.  After Note (2) insert—  “(2A) Item 7 does not include services in circumstances where—  (a) are wholly or predominantly devoted to advertising, or  (b) consist wholly or predominantly of audio or video content.”.  (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.”.  ( a ) 1994 c. 23.  ( b ) The Notes to Group 3 were amended by section 75(1) to (3) of the Finance Act 2011 (c. 11). 