Anagram you are quite right. If you have two shops one a Greggs, the other a fish and chip shop and you ordered a steak pie, the fish and chip shop will have to charge V.A.T. It would be simpler to say the V.A.T. is charged for the service provided of heating or baking the pie for consumption. The crackers idea of what is or what is not the ambient temperature is the ridiculous problem. It was the loophole and unfairness of the trading conditions that Osborne had identified but in a shangrila world we would agree food should be V.A.T. exempt as we can't live without it. LONG LIVE THE PIE![although my hips don't agree, suidgey pie b-m]
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