LON (88/514)

No. 3275

Decision given 17 January 1989.

Zero-rating – Food – Cereals bars – Whether ‘a biscuit’ – Whether sweetened prepared food normally eaten with the fingers – Whether zero-rated – Valued Added Tax Act 1983, Sch. 5, Grp. 1, item 1, exception 2.

  The issue was whether four varieties of crunchy bars and two varieties of chewy bars were subject to VAT at the standard rate.

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