# Value Added Tax Act 1994, Paragraph 5


Any of the following when packaged for human consumption without further preparation, namely, potato crisps, potato sticks, potato puffs, and similar products made from the potato, or from potato flour, or from potato starch, and savoury food products obtained by the swelling of cereals or cereal products; and salted or roasted nuts other than nuts in shell.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/1/crossheading/excepted-items/paragraph/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-excepted-items/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.