The Principal Act is amended with effect from 1 January 2023 -

(a) in Schedule 2, in Part 2 -

(i) in paragraph 9 -

(I) by the substitution of "atlases and newspapers" for "atlases", and

(II) in subparagraph (a), by the substitution of "newspapers which are wholly or predominantly devoted to advertising" for "newspapers",

(ii) by the insertion of the following paragraph after paragraph 9:

"9A. Electronically supplied newspapers

Newspapers, supplied electronically, but excluding those which are wholly or predominantly devoted to advertising, or consist wholly or predominantly of audible music or video content.",

(iii) in paragraph 11 -

(I) by the substitution of the following subparagraph for subparagraph (1):

"(1) The supply of medicine of a kind used for -

(a) human oral consumption, or

(b) human non-oral consumption when supplied for the purpose of -