# Finance (No. 2) Act 2023, Paragraph 15: VATA 1994

Extent: E+W+S+N.I.

(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)”.

---
Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/13/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.