{
  "url": "https://openlegislation.uk/value-added-tax-beverages-order-1993/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-beverages-order-1993/article-2.json",
  "legislation": "uksi/1993/2498",
  "legislation_title": "The Value Added Tax (Beverages) Order 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-beverages-order-1993",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Group 1 of Schedule 5 to the Value Added Tax Act 1983 shall be varied by —\n(a) substituting for excepted item 4 the following—\n“4 Other beverages (including fruit juices and bottled waters) and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages.”;\n(b) inserting after item 5 of the items overriding the exceptions—\n“5A Milk and preparations and extracts thereof.”; and\n(c) substituting for item 6 of the items overriding the exceptions the following—\n“6 Preparations and extracts of meat, yeast or egg.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 1 was amended by paragraph 1 of Schedule 6 to the Finance Act 1984 (c. 43) and by S.I.1988/507."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2498/article/2",
    "retrieved_at": "2026-10-29T13:49:48.013705+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}