Finance (No. 2) Act 2023 (c. 30)

Schedules

Schedule 13 U.K. Alcohol duty: minor and consequential amendments

Part 1 U.K. General

VATA 1994 U.K.

15 (1) In Part 2 of Schedule 8 to VATA 1994 (zero-rating: groups), Group 1 (food) is amended as follows.

(2) In excepted item 3, for the words from “any duty” to “made-wine” substitute “alcohol duty under Part 2 of the Finance (No. 2) Act 2023”.

(3) In excepted item 7, in paragraph (c), for “made-wine” substitute “other fermented products (as defined in Part 2 of the Finance (No. 2) Act 2023)”.

Commencement Information

I1 Sch. 13 para. 15 not in force at Royal Assent, see s. 120(2)

I2 Sch. 13 para. 15 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)