SCHEDULES

SCHEDULE 5U.K. Zero-Rating

Group 1—FoodU.K.

General itemsU.K.

Item No.

1. Food of kind used for human consumption.

2. Animal feeding stuffs.

3. Seeds or other means of propagation of plants comprised in item 1 or 2.

4. Live animals of a kind generally used as, or yielding or producing, food for human consumption.