Circumstances when chocolate is zero rated

There have been some recent developments on the subject of food, generally relating to the impact the presentation to the customer has on the VAT treatment. The first of these is Kinnerton (TC06548), concerning bars of chocolate. It is an accepted fact that chocolate can be presented for two different purposes, namely as a baking ingredient, and as confectionery to be eaten as it is. In both cases it will commonly be presented as a bar with packaging that declares its intended function.