# Value Added Tax Act 1994, Paragraph 4A


Sports drinks that are advertised or marketed as products designed to enhance physical performance, accelerate recovery after exercise or build bulk, and other similar drinks, including (in either case) syrups, concentrates, essences, powders, crystals or other products for the preparation of such drinks.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/paragraph/4A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/paragraph-4A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.