{
  "url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988",
  "json_url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988.json",
  "id": "uksi/1988/507",
  "title": "The Value Added Tax (Confectionery) Order 1988",
  "short_title": "Value Added Tax (Confectionery) 1988",
  "long_title": "This Order amends Group 1 of Schedule 5 to the Value Added Tax Act 1983 in relation to confectionery. It removes certain uncertainties and, while maintaining relief for cakes, restricts the scope of the relief for other confectionery products which are not wholly or partly covered with chocolate or with some product similar in taste and appearance. The main immediate effect will be to tax all cereal bars at the standard rate.",
  "citation": "S.I. 1988/507",
  "type": "uksi",
  "year": "1988",
  "number": "507",
  "version": "current",
  "date": "1988-03-15",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988/article-1",
      "extent": null,
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      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988/article-2",
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    },
    {
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988/signature",
      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988/note",
      "extent": null,
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    }
  ],
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      "language": null,
      "date": "2023-11-22",
      "size": 77242,
      "url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988/pdf/uksi_19880507_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1988/507/pdfs/uksi_19880507_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affected_provisions": "Order",
      "affecting": "ukpga/1994/23",
      "affecting_title": "Value Added Tax Act 1994",
      "affecting_provisions": "Sch. 15"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": []
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/507",
    "retrieved_at": "2026-10-29T16:09:33.816905+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."
}