Value Added Tax Act 1994 (c. 23)

SCHEDULES

Valid from 11/05/2001

F1 SCHEDULE 7A U.K. CHARGE AT REDUCED RATE

Textual Amendments

F1 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

Part 2 U.K. THE GROUPS

Group 4 — Women’s sanitary products U.K.

ITEM NO.

1 U.K. Supplies of women’s sanitary products.

NOTES:

Meaning of “women’s sanitary products” U.K.

1 (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.