http://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/1/crossheading/general-items/paragraph/3/enactedValue Added Tax Act 1994VATKing's Printer of Acts of Parliament2021-08-03Value Added Tax Act 1994Sch. 10 para. 8(2)(3)Finance Act 1995s. 26(2)s. 26(3)Value Added Tax Act 1994s. 51AThe Value Added Tax (Buildings and Land) Order 2008art. 5(2)(a)Sch. 2art. 1(1)SCHEDULESSCHEDULE 8Zero-ratingPart IIThe GroupsGroup 1— FoodGeneral items3Item NoSeeds or other means of propagation of plants comprised in item 1 or 2.