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Article 2 Amendment to Schedule 8 to the Value Added Tax Act 1994

Original text. Later amendments are not shown.

In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), in Group 19 (women’s sanitary products)f1, in Note (1), at the end insert—

“(d)

reusable underwear that is designed, and marketed, as being primarily for use for absorbing, or otherwise collecting, lochia or menstrual flow.”.

Annotations

Footnotes

f1

Group 19 was inserted into Schedule 8 by section 126(4) of the Finance Act 2016 (c. 24).