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3(1)The supply of hot food or hot drink on or from any premises at any time is an exempt supply for the purposes of paragraph 1(1) if, at that time, a person will neither—
(a)be admitted to the premises, nor
(b)be supplied with hot food or hot drink on or from the premises,
except by virtue of being a person of a description falling within sub-paragraph (2).
(2)The descriptions are that—
(a)he is a member of a recognised club,
(b)he is a person staying at a particular hotel, or at particular comparable premises, for the night in question,
(c)he is an employee of a particular employer,
(d)he is engaged in a particular trade, he is a member of a particular profession or he follows a particular vocation,
(e)he is a guest of a person falling within any of paragraphs (a) to (d).
(3)The premises which, for the purposes of sub-paragraph (2)(b), are comparable to a hotel are—
(a)a guest house, lodging house or hostel,
(b)a caravan site or camping site, or
(c)any other premises the main purpose of maintaining which is the provision of facilities for overnight accommodation.
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