HC Deb 02 April 1984 vol 57 c372W
Sir Geoffrey Finsberg

asked the Chancellor of the Exchequer if it is his intention that fried fish, ordered or sold as cold fried fish, is to be zero-rated for value added tax purposes if taken away.

Mr. Hayhoe

[pursuant to his reply, 29 March 1984, c. 252]: Yes. The extension of the standard rate of VAT announced in the Budget will apply only to hot food and drink.