43FINANCIAL OPERATIONSINDIRECTTAXESANDEMPLOYEETAXATIONThe following are examples of UK zero-rated transactions:??? sale of most types of food (but not restaurant meals, etc.);??? printed matter including books, newspapers, etc.;??? children???s clothing and footwear;??? transport (by bus, ships, aircraft, but not taxi fares and the like);??? exports;??? drugs and medicines supplied on prescription