4.4 What about freshly cooked products?
If you sell freshly cooked products for consumption while they are still hot they are standard-rated, 4.5.
Some of these products are, however, bought to eat later, either cold or after re-heating. Examples include pies, pasties, sausage rolls and similar savoury products, cooked chickens or joints of meat, bread products and croissants. The liability will depend, therefore, on how you sell them.
http://customs.hmrc.gov.uk/channelsP...yType=document
I know it doesn't apply to fish and chips, but it does to some other types of take-aways.