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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order amends Note (4) to Group 17 of Schedule 5 to the Value Added Tax Act 1983 in relation to industrial protective boots and helmets and motor cycle crash helmets.

The purpose of the Order is to treat such articles of protective equipment which satisfy the provisions of EC Council Directive 89/686/EEC and bear the EC mark in the same way for tax purposes as such articles which satisfy standards set by the British Standards Institution and bear the appropriate mark to that effect.