# Value Added Tax Act 1994, Paragraph 6

Extent: E+W+S+N.I.

(1) In paragraph 1(4) above “women’s sanitary protection products” means women’s sanitary protection products of any of the following descriptions—
(a) subject to sub-paragraph (2) below, 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) above does not include protective briefs or any other item of clothing.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/A1/paragraph/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.