In item 2 of Group 17 (protective boots and helmets) of Schedule 5 to the M1Value Added Tax Act 1983 there shall be inserted at thebeginning the words “The supply to a person for use otherwise than byemployees of his of”.

In Note (5) to that Group (supply of certain goods to include supply ofcertain services in respect of such goods) there shall be inserted at the endthe words “, but, in the case of goods comprised in item 2, only if thegoods are for use otherwise than by employees of the person to whom theservices are supplied.”

This section shall have effect in relation to supplies made on or after1st April 1989.