{
  "url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023/article-2.json",
  "legislation": "uksi/2023/1341",
  "legislation_title": "The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023",
  "legislation_url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment to Schedule 8 to the Value Added Tax Act 1994",
  "text": "In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), in Group 19 (women’s sanitary products), in Note (1), at the end insert—\n“(d) reusable underwear that is designed, and marketed, as being primarily for use for absorbing, or otherwise collecting, lochia or menstrual flow.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 19 was inserted into Schedule 8 by section 126(4) of the Finance Act 2016 (c. 24)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1341/article/2",
    "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."
}