The Value Added Tax (Beverages) Order 1993

Made: 18th October 1993

Coming into force: 1st December 1993

The Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) of the Value Added Tax Act 1983[^f00001] and of all other powers enabling them in that behalf, hereby make the following Order:

1

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

2

Group 1 of Schedule 5[^f00002] 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.

Signed

Timothy Wood — Andrew Mackay — Two of the Lords Commissioners of Her Majesty’s Treasury — 18th October 1993

Explanatory note

(This note is not part of the Order)

The Order amends Group 1 of Schedule 5 to the Value Added Tax Act 1983 by extending the standard rate of value added tax from manufactured beverages to all beverages, except for milk and other beverages included in the items overriding the exceptions.

Footnotes

[^f00001]: 1983 c. 55.

[^f00002]: Group 1 was amended by paragraph 1 of Schedule 6 to the Finance Act 1984 (c. 43) and by S.I.1988/507.