This paragraph covers the application of zero-rating to food processing services.
For an overview the scope of the zero-rating for food in VATA 1994, Sch 8, Group 1, see V4.210.
The supply by persons of services which consist of applying a treatment or process to another person's goods is zero-rated under VATA 1994, s 30(2A) (see also V4.221) if by applying the treatment, they produce goods, and:
- Ìý
•ÌýÌýÌýÌý those goods are of a description specified in VATA 1994, Sch 8
- Ìý
•ÌýÌýÌýÌý a supply by them of those goods to the
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