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It's most likely a reference to Jaffa Cakes, considered by many to be biscuits. Chocolate biscuits are legally a luxury item in the UK, and have to pay a higher proportion of tax on sale. The company responsible therefore went to court to to prove that Jaffa Cakes are, in fact, small cakes.
It's all very interesting.
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Jaffa Cakes are and always have been cakes. It says it in the name! Jaffa Cakes!
Oh, I see it now.