The supply of anything comprised in the general items set out below, except–

(a)a supply in the course of catering; and

(b)a supply of anything comprised in any of the excepted items set out below, unless it is also comprised in any of the items overriding the exceptions set out below which relates to that excepted item.

General items

Item No.

1  Food of a kind used for human consumption.

2  Animal feeding stuffs.

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

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

Excepted items

Item No.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.