The Value Added Tax (Beverages) Order 1993

2.  Group 1 of Schedule 5(1) to the Value Added Tax Act 1983 shall be varied by —

(a) substituting for excepted item 4 the following—

“4.   Other beverages (including fruit juices and bottled waters) and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages.”;

(b) inserting after item 5 of the items overriding the exceptions—

“5A.   Milk and preparations and extracts thereof.”; and

(c) substituting for item 6 of the items overriding the exceptions the following—

“6.   Preparations and extracts of meat, yeast or egg.”.

(1)

Group 1 was amended by paragraph 1 of Schedule 6 to the Finance Act 1984 (c. 43) and by S.I.1988/507.