
1 
This Order may be cited as the Value Added Tax (Confectionery) Order 1988 and shall come into force on 1st May 1988.
2 
Group 1 of Schedule 5() to the Value Added Tax Act 1983 shall be varied by:—
(a) substituting for excepted item no. 2—“
2 
Confectionery, not including cakes or biscuits other than biscuits wholly or partly covered with chocolate or with some product similar in taste and appearance.”; and
(b) adding at the end of Note (5)—“, and for the purposes of item 2 of the excepted items “confectionery” includes chocolates, sweets and biscuits; drained, glacé or crystallized fruits; and any item of sweetened prepared food which is normally eaten with the fingers”.
Tony Durant
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
15th March 1988