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HMRC internal manual

VAT Food

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
24 July 2024 - See all updates

Summary

Guidance on determining the liability of supplies of food allowed by Group 1, Schedule 8, VATA 1994

Contents

  1. VFOOD0100
    Data Protection
  2. VFOOD0120
    Scope of this Guidance
  3. VFOOD0180
    Purpose and origin of the relief
  4. VFOOD0200
    UK VAT Law
  5. VFOOD0220
    Interpretation of Group 1
  6. VFOOD0240
    History since the introduction of VAT
  7. VFOOD0280
    Role of VAT Directorate
  8. VFOOD0500
    Items benefiting from the relief
  9. VFOOD4000
    Excepted items
  10. VFOOD9900
    Asian food products
  11. VFOOD9940
    Agricultural grants, subsidies and price guarantees
  12. VFOOD9950
    Milk quotas
  13. VFOOD9970
    Potato quotas

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