{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-14",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-14.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/7A/part/2/chapter/14",
  "kind": "chapter",
  "number": "Group 14 — Course of Catering",
  "heading": null,
  "text": "Item No\nNOTES\n(1)Note (3A) to Group 1 (Food) of Schedule 8 applies in relation to this Group as it applies in relation to Note (3) in that Group.\n(2)Notes (3B) to (3D) to Group 1 (Food) of Schedule 8 apply in relation to this Group as they apply in relation to that Group.\n(3)“Alcoholic beverage” means a beverage within Item 3 in the list of excepted items in Group 1 of Schedule 8.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7A Pt. 2 Groups 14-16 inserted (temp.) (15.7.2020) by virtue of The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 4 (with art. 2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/14",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}