SCHEDULES

Schedule 6 U.K. Modifications of Schedule 5 to M1 Value Added Tax Act 1983

Marginal Citations

M1 1983 c. 55.

Part I U.K. Food

1 In Group 1 (Food), in Note (3) (which provides that a supply in the course of catering includes a supply for consumption on the premises) after the word “includes" there shall be inserted “(a)" and at the end of the Note there shall be added “and

(b) any supply of hot food for consumption off those premises;

and for the purpose of paragraph (b) above “hot food" means food which, or any part of which,—

(i) has been heated for the purpose of enabling it to be consumed at a temperature above the ambient air temperature; and

(ii) is at the time of the supply above that temperature.”