SCHEDULES

[F1 SCHEDULE A1 U.K. Charge at Reduced Rate]

Textual Amendments

F1 Sch. A1 inserted (1.5.1995 with application as mentioned in s. 21(6) of the amending Act) by 1995 c. 4, s. 21(3)

Interpretation U.K.

Valid from 01/01/2001

[F2 6 (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.]

Textual Amendments

F2 Sch. A1 para. 6 inserted (1.1.2001) by S.I. 2000/2954, art. 4