SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
Annotations:
Amendments (Textual)
Part 2 THE GROUPS
Group 4 — Women’s sanitary products
ITEM NO.
1
Supplies of women’s sanitary products.
NOTES:
1Meaning of “women’s sanitary products”
1
In this Group “women’s sanitary products” means women’s sanitary products of any of the following descriptions—
a
subject to sub-paragraph (2), products that are designed, and marketed, as being solely for use for absorbing, or otherwise collecting, lochia or menstrual flow;
b
panty liners, other than panty liners that are designed as being primarily for use as incontinence products;
c
sanitary belts.
2
Sub-paragraph (1)(a) does not include protective briefs or any other form of clothing.
Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1