Article 2

Group 1 of Schedule 5^f1 to the Value Added Tax Act 1983 shall be varied by —

(a)

substituting for excepted item 4 the following—

“4

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

(b)

inserting after item 5 of the items overriding the exceptions—

“5A

Milk and preparations and extracts thereof.”; and

(c)

substituting for item 6 of the items overriding the exceptions the following—

“6

Preparations and extracts of meat, yeast or egg.”.

Annotations

Footnotes

f1: Group 1 was amended by paragraph 1 of Schedule 6 to the Finance Act 1984 (c. 43) and by S.I.1988/507.