This paragraph covers the meaning of 'food of a kind used for human consumption' as set out in VATA 1994, Sch 8, Group 1, Item 1.
For an overview of the scope of the zero-rating for food in VATA 1994, Sch 8, Group 1, see V4.217.
Broadly, food (which includes drink1) of a kind used for human consumption is zero-rated2 unless either:
- Ìý
•ÌýÌýÌýÌý it falls within one of the excepted items (and not one of the overrides to the exceptions) described in V4.219
- Ìý
•ÌýÌýÌýÌý it is supplied in the course of catering within the meaning described in V4.220
Meaning of 'food of a kind used for human consumption'
Food as nourishment
In Hinde v Allmond3 'food' was interpreted in its primary sense as 'something taken into the system for nourishment'. However, in James v Jones4 the fact that articles are not made up into an eatable or drinkable form fit for immediate consumption was
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