# Value Added Tax Act 1994, Chapter Group 1— Food

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

The supply of anything comprised in the general items set out below, except—
(a) a supply in the course of catering; and
(b) a supply of anything comprised in any of the excepted items set out below, unless it is also comprised in any of the items overriding the exceptions set out below which relates to that excepted item.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.