# The Value Added Tax (Beverages) Order 1993, Article 2


Group 1 of Schedule 5 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.”.

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Source: https://www.legislation.gov.uk/uksi/1993/2498/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-beverages-order-1993/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.