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