# Value Added Tax Act 1994, Paragraph 4


Other beverages (including fruit juices and bottled waters) and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/1/crossheading/excepted-items/paragraph/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-excepted-items/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.