Before 1 October 2012, the law provided that a supply in the course of catering includes any supply of hot food for consumption off the premises on which it is supplied. Hot food means food which has been heated for the purpose of enabling it to be consumed at a temperature above the ambient air temperature and is at the time of supply above that temperature (VATA 1994, Sch. 8, Grp. 1, Note (3)).

Supplier's intention

The test is the intention of the supplier.

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