{
  "url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988/article-2.json",
  "legislation": "uksi/1988/507",
  "legislation_title": "The Value Added Tax (Confectionery) Order 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988",
  "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 no. 2—\n“2 Confectionery, not including cakes or biscuits other than biscuits wholly or partly covered with chocolate or with some product similar in taste and appearance.”; and\n(b) adding at the end of Note (5)—\n“, 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”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group I was modified by paragraph 1 of Schedule 6 to the Finance Act 1984 (c. 43)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/507/article/2",
    "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."
}