{
  "url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988/note",
  "json_url": "https://openlegislation.uk/value-added-tax-confectionery-order-1988/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/507/note",
    "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."
}