V4.221 Food processing services

This paragraph examines 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 a person 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 V4.201) if by applying the treatment, he produces goods, and:

  1.  

    •     those goods are of a description specified in VATA 1994, Sch 8

  2.  

    •     a supply by him of those goods to the person to whom he supplies the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial