Article 2
Group 1 of Schedule 5(f1) to the Value Added Tax Act 1983 shall be varied by:—
(a)
substituting for excepted item no. 2—
“2Confectionery, not including cakes or biscuits other than biscuits wholly or partly covered with chocolate or with some product similar in taste and appearance.”; and
(b)
adding at the end of Note (5)—
“, and for the purposes of item 2 of the excepted items “confectionery” includes chocolates, sweets and biscuits; drained, glacé or crystallized fruits; and any item of sweetened prepared food which is normally eaten with the fingers”.
Annotations
Footnotes
- f1
-
Group I was modified by paragraph 1 of Schedule 6 to the Finance Act 1984 (c. 43).