# Value Added Tax Act 1994, Paragraph 7


Goods described in items 1, 2 and 3 of the general items which are canned, bottled, packaged or prepared for use—
(a) in the domestic brewing of any beer;
(b) in the domestic making of any cider or perry;
(c) in the domestic production of any wine or other fermented products (as defined in Part 2 of the Finance (No. 2) Act 2023).

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/1/crossheading/excepted-items/paragraph/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-excepted-items/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.