SCHEDULES
SCHEDULE A1 Charge at Reduced Rate
Interpretation
F16
(1)
In paragraph 1(4) above “women’s sanitary protection products” means women’s sanitary protection products of any of the following descriptions—
(a)
subject to sub-paragraph (2) below, 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) above does not include protective briefs or any other item of clothing.