There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 7.
7U.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 [F1other fermented products (as defined in Part 2 of the Finance (No. 2) Act 2023)].
Textual Amendments
F1Words 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)
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