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2. Group 1 of Schedule 5(1) 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.”; and
(c)substituting for item 6 of the items overriding the exceptions the following—
“6. Preparations and extracts of meat, yeast or egg.”.
Group 1 was amended by paragraph 1 of Schedule 6 to the Finance Act 1984 (c. 43) and by S.I.1988/507.
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