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Statutory Instruments

2004 No. 3343

VALUE ADDED TAX

The Value Added Tax (Food) Order 2004

Approved by the House of Commons

Made

16th December 2004

Laid before the House of Commons

16th December 2004

Coming into force

1st January 2005

The Treasury, in exercise of the powers conferred upon them by sections 30(4) and 96(9) of the Value Added Tax Act 1994( 1 ), hereby make the following Order:

1. This Order may be cited as the Value Added Tax (Food) Order 2004 and comes into force on 1st January 2005.

2. In Note (3) of Group 1 (Food) of Schedule 8 to the Value Added Tax Act 1994, substitute for paragraph (ii)—

“ (ii) is above that temperature at the time it is provided to the customer. ” .

Derek Twigg

Jim Murphy

Two of the Lords Commissioners of Her Majesty’s Treasury

16th December 2004

( 1 )

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Value Added Tax (Food) Order 2004 (2004/3343)

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