# The Value Added Tax (Food) Order 2004, Article 2


In Note (3) of Group 1 (Food) of Schedule 8 to the Value Added Tax Act 1994, substitute for paragraph (ii)—
“(ii) is above that temperature at the time it is provided to the customer.”.

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Source: https://www.legislation.gov.uk/uksi/2004/3343/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-food-order-2004/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.