lexiara

Schedule 8, Part II, Group 1, item 4A

VATA 1994
Value Added Tax Act 1994 · United Kingdom

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.

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Source: legislation.gov.uk · retrieved 2026-07-28