Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

Group 1 — Food

Excepted items

Item No

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 made-wine.