There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Paragraph 15.
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
I1Sch. 13 para. 15 not in force at Royal Assent, see s. 120(2)
I2Sch. 13 para. 15 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)
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