# Value Added Tax Act 1994, Chapter Group 14 — Course of Catering


Item No
NOTES
(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.
(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.
(3)“Alcoholic beverage” means a beverage within Item 3 in the list of excepted items in Group 1 of Schedule 8.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/14 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.