Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 2

Paragraph 2 of Schedule 3 set out interpretation rules that apply when reading the remainder of Schedule 3, covering the meaning of "supplying food and drink" and the scope of the term "golf".

• A reference in Schedule 3 to supplying food and drink includes supplying food on its own or drink on its own.
• There is no requirement for food and drink to be supplied together for the Schedule 3 provisions to apply.
• For the purposes of paragraph 12 of Schedule 3, "golf" does not include pitch and putt.
• These interpretation rules ensure that the VAT treatment of supplies covered by Schedule 3 is applied consistently.