The Value Added Tax (Protective Boots and Helmets) Order 1993

2.  Group 17 of Schedule 5 to the Value Added Tax Act 1983(1) shall be varied by substituting for Note (4) the following Note—

“(4) Items 2 and 3 apply only where the goods to which they refer are—

(a) goods which—

(i) are manufactured to standards approved by the British Standards Institution, and

(ii) bear a marking indicating compliance with the specification relating to such goods; or

(b) goods which—

(i) are manufactured to standards which satisfy requirements imposed (whether under the law of the United Kingdom or the law of any other member State) for giving effect to the directive of the Council of the European Communities dated 21st December 1989 No. 89/686/EEC(2), and

(ii) bear any mark of conformity provided for by virtue of that directive in relation to those goods.”.

(1)

Group 17 was varied by the Finance Act 1989 (c. 26) section 22.

(2)

OJ L.399, 30.12.1989, p.18.