VBOOKS8514 - VAT liability of the sale of software for accessing e-publications
Software (e.g. an 鈥渁pp鈥�) is used to access e-publications but is not in itself an e-publication. Therefore, supplies of such software are standard rated.
Software (e.g. an 鈥渁pp鈥�) is used to access e-publications but is not in itself an e-publication. Therefore, supplies of such software are standard rated.
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