Finance Act 2012

Amendment of Schedule 2 (zero-rated goods and services) to Principal Act.

94.— Schedule 2 to the Principal Act is amended—

(a) in paragraph 8(1), in column (2) of Part F of Table 1, by inserting “or other” after “cereal”, and

(b) in paragraph 8(1) by substituting the following for Table 2:

“Table 2

Ingredients and Weight Limits thereof for Bread as defined in column (2) of Part F of Table 1




Weight limits for the ingredients, as percentage of weight of flour included in the dough

Fats and sugars (including any fats and sugars contained in any bread improver)

Not exceeding 12% in aggregate

Dried fruit, vegetables, herbs and spices

Not exceeding 10% in aggregate

Yeast or other leavening or aerating agent, seeds, salt, malt extract, milk, water, gluten and bread improver

No limit