Part 1 Zero-Rated Supplies
Finance Act 2012 (2012 c 14) | Legislation

SCHEDULE 26 Categorisation of Supplies

Section 196

Part 1 Zero-Rated Supplies

Introductory

1

Part 2 of Schedule 8 of VATA 1994 (zero-rating) is amended as follows.

Food

2

(1)     Group 1 (food) is amended as follows.

(2)     After excepted item 4 insert—

“4´¡

Sports drinks that are advertised or marketed as products designed to enhance physical performance, accelerate recovery after exercise or build bulk, and other similar drinks, including (in either case) syrups, concentrates, essences, powders, crystals or other products for the preparation of such drinks.â€

(3)     In Note (3), omit the words from “and for the purposes of paragraph (b) above†to the end.

(4)     After that Note insert—

“(3A)     For the purposes of Note (3), in the case of any

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