2. Group 1 of Schedule 5((1)) to the Value Added Tax Act 1983 shall be varied by:—
(a)substituting for excepted item no. 2—
“2. Confectionery, not including cakes or biscuits other than biscuits wholly or partly covered with chocolate or with some product similar in taste and appearance.”; and
(b)adding at the end of Note (5)—
“, and for the purposes of item 2 of the excepted items “confectionery” includes chocolates, sweets and biscuits; drained, glacé or crystallized fruits; and any item of sweetened prepared food which is normally eaten with the fingers”.
Group I was modified by paragraph 1 of Schedule 6 to the Finance Act 1984 (c. 43).