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.

[F1 4A U.K. Sports drinks that are advertised or marketed as products designed to enhance physical performance, accelerate recovery after exercise or build bulk, and other similar drinks, including (in either case) syrups, concentrates, essences, powders, crystals or other products for the preparation of such drinks.]

Textual Amendments

F1 Sch. 8 Pt. II Group 1 excepted item 4A inserted (1.10.2012) by Finance Act 2012 (c. 14), Sch. 26 paras. 2(2), 7(1)