SCHEDULES
SCHEDULE 7A CHARGE AT REDUCED RATE
Part 2 THE GROUPS
Group 4 — Women’s sanitary products
Meaning of “women’s sanitary products”
1
(1)
In this Group “women’s sanitary products” means women’s sanitary products of any of the following descriptions—
(a)
subject to sub-paragraph (2), products that are designed, and marketed, as being solely for use for absorbing, or otherwise collecting, lochia or menstrual flow;
(b)
panty liners, other than panty liners that are designed as being primarily for use as incontinence products;
(c)
sanitary belts.
(2)
Sub-paragraph (1)(a) does not include protective briefs or any other form of clothing.