Explanatory note

This Order, which comes into force on 1st April 2001, amends Group 16 of Schedule 8 to the Value Added Tax Act 1994 (c. 23) which makes provision for the supply of certain goods at the zero rate.

The effect of this Order is to zero-rate the supply of pedal cycle helmets and bring up to date the manufacturing standards with which the goods contained within the Group have to comply if they are to be zero-rated.

Article 3 brings pedal cycle helmets into the scope of the relief available for the supply of protective helmets for wear by persons driving or riding motor bicycles.

Articles 4 and 5 amend Notes (4)(b)(i) and 4(b)(ii) to bring up to date the references to the European Directives.

Article 6 amends Note (4A) to include the manufacturing standards required for pedal cycle helmets.