Related Commentary  

126(1)  VATA 1994 is amended as follows.

126(2)  In Schedule 7A (reduced rate)–

(a)in Part 1 (index), omit the entry relating to women’s sanitary products;

(b)in Part 2 (the Groups), omit Group 4 (women’s sanitary products).

126(3)  In Schedule 8 (zero-rating), in Part 1 (index), at the end insert–

“Womenʼs sanitary products Group 19”.

126(4)  In Schedule 8, in Part 2 (the Groups), after Group 18 insert–


Item No.

1  The supply of womenʼs sanitary products.


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