# Value Added Tax Act 1983 (repealed 1.9.1994), General items

Extent: E+W+S+N.I.

Item No.
1. Food of 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.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/5/part/Group/1/Food/crossheading/general-items (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/part-Group/1/Food/crossheading-general-items
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.