Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Group 1— Food U.K.

General items U.K.

Item No. U.K.

1 Food of a kind used for human consumption.

2 U.K. Animal feeding stuffs.

3 U.K. Seeds or other means of propagation of plants comprised in item 1 or 2.

4 U.K. Live animals of a kind generally used as, or yielding or producing, food for human consumption.