Amendment of Schedule 2

3.  In Schedule 2, in paragraph 2—

(a) in sub-paragraph (1)—

(i) at the beginning insert “Subject to sub-paragraph (1A),”;

(b) after paragraph (i) insert—

“(j) Online grocery delivery bag

A bag intended to be used solely to carry goods purchased for home delivery as part of an online grocery delivery service. ”;

(c) after sub-paragraph (1) insert—

“(1A) Online grocery delivery bags are excluded bags from 21st March to 21st September 2020 only.”.