This section has no associated Explanatory Notes
2E+WFood 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.