Schedule 8, Part II, Group 1, item 7

Goods described in items 1, 2 and 3 of the general items which are canned, bottled, packaged or prepared for use— in the domestic brewing of any beer; in the domestic making of any cider or perry; in the domestic production of any wine or other fermented products (as defined in Part 2 of the Finance (No. 2) Act 2023).

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