Paragraph 15 VATA 1994I1I2
United Kingdom
(1)
In Part 2 of Schedule 8 to VATA 1994 (zero-rating: groups), Group 1 (food) is amended as follows.
(2)
In excepted item 3, for the words from “any duty” to “made-wine” substitute “alcohol duty under Part 2 of the Finance (No. 2) Act 2023”.
(3)
In excepted item 7, in paragraph (c), for “made-wine” substitute “other fermented products (as defined in Part 2 of the Finance (No. 2) Act 2023)”.
Annotations
Commencement
- I1
Sch. 13 para. 15 not in force at Royal Assent, see s. 120(2)
- I2
Sch. 13 para. 15 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)