The Value Added Tax (Protective Helmets) Order 2000

• Citation: S.I. 2000/1517
• Sections: 5

Section 1

This Order may be cited as the Value Added Tax (Protective Helmets) Order 2000 and shall come into force on 30th June 2000 in relation to supplies made on or after that date.

Section 2

Group 16 (clothing and footwear) of Schedule 8 to the Value Added Tax Act 1994 (zero rating) shall be varied in accordance with articles 3 to 5 below.

Section 3

In Note (4) to Group 16 for “Items 2 and 3 apply only where the goods to which they refer are—” there shall be substituted “Item 2 applies only where the goods to which it refers are—”.

Section 4

After Note (4) there shall be inserted—

(4A) Item 3 does not apply to a helmet unless it is of a type that on 30th June 2000 is prescribed by regulations made on or before 6th June 2000 under section 17 of the Road Traffic Act 1988 (types of helmet recommended as affording protection to persons on or in motor cycles from injury in the event of accident).

Section 5

In Note (5) for “5(3)” there shall be substituted “5(4)”.