The Value Added Tax (Beverages) Order 1993

• Citation: S.I. 1993/2498
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Beverages) Order 1993 and shall come into force on 1st December 1993.

Section 2

Group 1 of Schedule 5 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.

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

(6) Preparations and extracts of meat, yeast or egg.