SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
C1C2Part 2 THE GROUPS
Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
Sch. 7A Pt. 2 modifications by 2020 SI 728, art. 4 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)
F2Group 14 — Course of Catering
Sch. 7A Pt. 2 Groups 14-16 inserted (temp.) (15.7.2020) by virtue of The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 4 (with art. 2)
Item No
1
Supplies in the course of catering of—
a
any food or drink for consumption on the premises on which it is supplied, or
b
any hot food or hot drink for consumption off those premises,
NOTES
- 1
Note (3A) to Group 1 (Food) of Schedule 8 applies in relation to this Group as it applies in relation to Note (3) in that Group.
- 2
Notes (3B) to (3D) to Group 1 (Food) of Schedule 8 apply in relation to this Group as they apply in relation to that Group.
- 3
“Alcoholic beverage” means a beverage within Item 3 in the list of excepted items in Group 1 of Schedule 8.
Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1