# Value Added Tax Act 1994, Paragraph 1


Supplies in the course of catering of—
(a) any food or drink for consumption on the premises on which it is supplied, or
(b) any hot food or hot drink for consumption off those premises,

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/14/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-14/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.