s 7
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 other fermented products (as defined in Part 2 of the Finance (No. 2) Act 2023) .