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SCHEDULES

SCHEDULE 2E+WProvision of late night refreshment

Hot food or hot drinkE+W

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.