MAN (86/261)

No. 2709

Decision given 11 April 1988.

Zero-rating – Food of a kind used for human consumption – Meaning of ‘partly covered with chocolate’ – Value Added Tax Act 1983, Sch. 5, Grp. 1, excepted item 2.

  The issue was whether biscuits covered with a negligible amount of chocolate were zero-rated.

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