The Principal Act is amended with effect from 1 January 2024 -

(a) in Part 2 of Schedule 2 -

(i) in paragraph 9, by the insertion of "and audiobooks supplied on physical means of support," after "atlases and newspapers,", and

(ii) by the substitution of the following paragraph for paragraph 9A:

"Certain electronically supplied matter

9A. The electronic supply of books, newspapers and audiobooks, but excluding -

(a) such books, newspapers and audiobooks which are wholly or predominantly devoted to advertising or consist wholly or predominantly of video content or audible music,

(b) the items specified in subparagraphs (b) to (e) of paragraph 9, and

(c) the items specified in subparagraphs (a) to (f) of paragraph 7A of Schedule 3.",

and

(b) in Part 2 of Schedule 3, by the substitution of the following paragraph for paragraph 7A:

"Certain electronically supplied matter

7A. The electronic supply of -

(a) periodicals,