SCHEDULES

F1Schedule 6

Annotations:
Amendments (Textual)
F1

Sch. 6 repealed (1.9.1994 with effect as mentioned in s. 101(1)) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15

Part I 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.