# The Value Added Tax (Protective Boots and Helmets) Order 1993, Note: Explanatory note


(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.

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Source: https://www.legislation.gov.uk/uksi/1993/767/note (the official version)
Page: https://openlegislation.uk/value-added-tax-protective-boots-and-helmets-order-1993/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.