(1)“Clothing” includes hats and other headgear.
(2)Item 1 does not include articles of clothing made wholly or partly of fur skin, except—
(a)headgear;
(b)gloves;
(c)buttons, belts and buckles;
(d)any garment merely trimmed with fur skin unless the trimming has an area greater than one-fifth of the area of the outside material or, in the case of a new garment, represents a cost to the manufacturer greater than the cost to him of the other components.
(3)“Fur skin” means any skin with fur, hair or wool attached except—
(a)rabbit skin;
(b)woolled sheep or lamb skin; and
(c)the skin, if neither tanned nor dressed, of bovine cattle (including buffalo), equine animals, goats or kids (other than Yemen, Mongolian and Tibetan goats or kids), swine (including peccary), chamois, gazelles, deer or dogs.
(4)[F1Item 2 applies only where the goods to which it refers are—]
(a)goods which—
(i)are manufactured to standards approved by the British Standards Institution; and
(ii)bear a marking indicating compliance with the specification relating to such goods; or
(b)goods which—
[F2(i)are manufactured to standards which satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002, and
(ii)bear the mark of conformity required by that regulation.]
[F3(4A)Item 3 does not apply to a protective helmet unless—
(a) it is of a type that on 30th June 2000 is prescribed by regulations made under section 17 of the Road Traffic Act 1988 F4 (types of helmet recommended as affording protection to persons on or in motor cycles from injury in the event of accident); or
(b)it is of a type that—
[F5(i)is manufactured to standards which satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002, and
(ii)bears the mark of conformity required by that regulation.]]
(5)Items 1, 2 and 3 include the supply of the services described in paragraphs 1(1) and [F65(4)] of Schedule 4 in respect of goods comprised in the items, but, in the case of goods comprised in item 2, only if the goods are for use otherwise than by employees of the person to whom the services are supplied.
Textual Amendments
F1Words in Sch. 8 Pt. II Group 16 Note (4) substituted (30.6.2000) by S.I. 2000/1517, art. 3
F2Words in Sch. 8 Pt. 2 Group 16 Note (4)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(8)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F3Sch. 8 Pt. II Group 16 Note (4A) substituted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/732, art. 6
F41988 c. 52, the current standards are laid down by the Secretary of State for the Environment, Transport and the Regions in the Motor Cycles (Protective Helmets) Regulations 1998 (S.I. 1998/1807) as amended by the Motor Cycles (Protective Helmets) (Amendment) Regulations 2000 (S.I. 2000/1488).
F5Words in Sch. 8 Pt. 2 Group 16 Note (4A)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(8)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F6Words in Sch. 8 Pt. II Group 16 Note (5) substituted (30.6.2000) by S.I. 2000/1517, art. 5