Zero-rating for food is complicated by the method used to draft the legislation. The four general items listed at ¶20-205 are zero-rated unless:

(1)they are supplied ‘in the course of catering’ (¶20-300); or

(2)they constitute a supply of any goods in the list of excepted items (¶20-210).

However, there is a further list of items which overrides the list of excepted items (¶20-215).

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