Items overriding the exceptions Items overriding the exceptions

Item No.

Notes:

1. (1)

   “Food” includes drink.

2. (2)

   “Animal” includes bird, fish, crustacean and mollusc.

3. (3)

   A supply of anything in the course of catering includes F3

   1. (a)

      any supply of it for consumption on the premises on which it is supplied F4and

   2. (b)

      any supply of hot food for consumption off those premises; and for the purpose of paragraph (b) above “hot food”means food which, or any part of which,-

      1. (i)

         has been heated for the purpose of enabling it to be consumed at a temperature above the ambient air temperature; and

      2. (ii)

         is at the time of the supply above that temperature.

4. (4)

   Item 1 of the items overriding the exceptions relates to item 1 of the excepted items.

5. (5)

   Items 2 and 3 of the items overriding the exceptions relate to item 2 of the excepted items F5, and, for the purposes of item 2 of the excepted items “confectionery" includes chocolates, sweets and biscuits; drained, glacé or crystallized fruits; and any item of sweetened prepared food which is normally eaten with the fingers.

6. (6)

   Items 4 to 6 of the items overriding the exceptions relate to item 4 of the excepted items.

7. (7)

   Any supply described in this Group shall include a supply of services described in paragraph 1(1) of Schedule 2 to this Act.