{
  "url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023",
  "json_url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023.json",
  "id": "uksi/2023/1341",
  "title": "The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023",
  "short_title": "Value Added Tax (Women’s Sanitary Products: Reusable Underwear) 2023",
  "long_title": "This Order amends the Value Added Tax Act 1994 (c. 23) (“VATA”) to apply a zero-rate of value added tax to the supply of reusable period underwear.",
  "citation": "S.I. 2023/1341",
  "type": "uksi",
  "year": "2023",
  "number": "1341",
  "version": "current",
  "date": "2023-12-06",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023/introduction",
      "extent": null,
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      "number": "2",
      "heading": "Amendment to Schedule 8 to the Value Added Tax Act 1994",
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      "extent": null,
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023/signature",
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    },
    {
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023/note",
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      "date": "2023-12-08",
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      "source_url": "https://www.legislation.gov.uk/uksi/2023/1341/pdfs/uksi_20231341_en.pdf"
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    {
      "title": "UK Explanatory Memorandum",
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      "language": null,
      "date": "2023-12-08",
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/30",
        "section/96"
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    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023/changes.json",
  "changes_made_by": 1,
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1341",
    "retrieved_at": "2026-10-28T21:37:22.789228+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."
}