http://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/1/crossheading/general-items/paragraph/3/2006-10-01Value Added Tax Act 1994An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.1994-07-05texttext/xmlenStatute Law Database2024-06-11Expert Participation2006-10-01Value Added Tax Act 1994Sch. 10 para. 8(2)(3)Finance Act 1995s. 26(2)s. 26(3)Value Added Tax Act 1994s. 51AThe Value Added Tax (Buildings and Land) Order 2008art. 5(2)(a)Sch. 2art. 1(1) SCHEDULESSCHEDULE 8 Zero-ratingPart II The GroupsGroup 1— Food General items3Seeds or other means of propagation of plants comprised in item 1 or 2.