# Value Added Tax Act 1994, Paragraph 5


Cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions/paragraph/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-items-overriding-the-exceptions/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.