SCHEDULES
SCHEDULE 2Provision of late night refreshment
Hot food or hot drink
2
Food or drink supplied on or from any premises is “hot” for the purposes of this Schedule if the food or drink, or any part of it,—
a
before it is supplied, is heated on the premises or elsewhere for the purpose of enabling it to be consumed at a temperature above the ambient air temperature and, at the time of supply, is above that temperature, or
b
after it is supplied, may be heated on the premises for the purpose of enabling it to be consumed at a temperature above the ambient air temperature.