{
  "url": "https://openlegislation.uk/value-added-tax-protective-helmets-order-2001/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-protective-helmets-order-2001/article-6.json",
  "legislation": "uksi/2001/732",
  "legislation_title": "The Value Added Tax (Protective Helmets) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-protective-helmets-order-2001",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "For Note (4A) there shall be substituted—\n“(4A) Item 3 does not apply to a protective helmet unless—\n(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 (types of helmet recommended as affording protection to persons on or in motor cycles from injury in the event of accident); or\n(b) it is of a type that—\n(i) is manufactured to a standard which satisfies requirements imposed (whether under the law of the United Kingdom or the law of any other member State) for giving effect to Council Directive 89/686/EEC of 21st December 1989 as amended by Council Directives 93/68/EEC of 22nd July 1993, 93/95/EEC of 29th October 1993 and 96/58/EC of 3rd September 1996; and\n(ii) bears any mark of conformity required by virtue of those directives.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "O.J. No. L399, 30.12.89, p. 18."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "O.J. No. L220, 30.8.93, p. 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "O.J. No. L276, 9.11.93, p. 11."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "O.J. No. L236, 18.9.96, p. 44.5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/732/article/6",
    "retrieved_at": "2026-10-29T07:59:24.301897+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}