Amendment of Schedule 1 (exemptions)

8.—(1) In paragraph 1(1) of Schedule 1—

(a) before paragraph (a) insert—

“(za) bags used solely to contain one or more items of the following kinds—

(i) unpackaged food for human or animal consumption;

(ii) unpackaged loose seeds, bulbs, corms or rhizomes;

(iii) any unpackaged axe, knife, knife blade or razor blade;

(iv) unpackaged goods contaminated by soil;

(v) items from the categories specified in sub-paragraph (2);”

(b) omit paragraphs (a) to (d) and (f);

(c) for paragraph (i) substitute—

“(i) mail order dispatch and courier bags;”;

(d) omit paragraph (o).

(2) In paragraph 1(2)(b) of Schedule 1 omit the words “or supplied”.