Section 46.

This Part sets out supplies of goods and services as provided by Article 98 and Annex III of the VAT Directive.

Food and drink for human consumption.

3.

(1) The supply of restaurant or catering services, excluding -

(a) a supply to which paragraph 5(1) of Schedule 1 relates,

(b) the supply of food and drink that falls within Part A of the food and drink table, and

(c) the supply of food and drink that falls within column (1) of Part E of the food and drink table, but not including juices extracted from fruit.

(2) [deleted]

(3) The supply of food and drink that consists of or includes food and drink -

(a) that -

(i) has been heated, enabling it to be consumed at a temperature above the ambient air temperature,

(ii) has been retained heated after cooking, enabling it to be consumed at a temperature above the ambient air temperature, or

(iii) is supplied while still warm after cooking, enabling it to be consumed at a temperature above the ambient air temperature,

and