6CA

A hereditament, or part of a hereditament, is used as a qualifying food store on any day in a chargeable financial year if a trade or business consisting wholly or mainly of the sale by retail of food for human consumption (excluding confectionery and excluding the supply of food in the course of catering) is carried on there.

6CB

In subsection (6CA) above the supply of food in the course of catering includes—

a

any supply of food for consumption on the premises on which it is supplied; and

b

any supply of hot food for consumption off those premises;

and for the purposes of paragraph (b) above “hot food” means food which, or any part of which—

i

has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature; and

ii

is at the time of supply above that temperature.