Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Group 1— Food U.K.

Excepted items U.K.

7 U.K. Goods described in items 1, 2 and 3 of the general items which are canned, bottled, packaged or prepared for use—

(a) in the domestic brewing of any beer;

(b) in the domestic making of any cider or perry;

(c) in the domestic production of any wine or [F1 other fermented products (as defined in Part 2 of the Finance (No. 2) Act 2023)].

Textual Amendments

F1 Words in Sch. 8 Pt. 2 Group 1 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 15(3); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)