The Value Added Tax (Protective Boots and Helmets) Order 1993

Made: 16th March 1993

Laid before the House of Commons: 16th March 1993

Coming into force: 6th April 1993

The Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) of the Value Added Tax Act 1983[^f00001] and of all other powers enabling them in that behalf, hereby make the following Order:

1

This Order may be cited as the Value Added Tax (Protective Boots and Helmets) Order 1993 and shall come into force on 6th April 1993.

2

Group 17 of Schedule 5 to the Value Added Tax Act 1983[^f00002] shall be varied by substituting for Note (4) the following Note—

(4) Items 2 and 3 apply only where the goods to which they refer are— (a) goods which— (i) are manufactured to standards approved by the British Standards Institution, and (ii) bear a marking indicating compliance with the specification relating to such goods; or (b) goods which— (i) are manufactured to standards which satisfy requirements imposed (whether under the law of the United Kingdom or the law of any other member State) for giving effect to the directive of the Council of the European Communities dated 21st December 1989 No. 89/686/EEC[^f00003], and (ii) bear any mark of conformity provided for by virtue of that directive in relation to those goods.

Signed

Tim Wood — Nicholas Baker — Two of the Lords Commissioners of Her Majesty’s Treasury — 16th March 1993

Explanatory note

(This note is not part of the Order)

This Order amends Note (4) to Group 17 of Schedule 5 to the Value Added Tax Act 1983 in relation to industrial protective boots and helmets and motor cycle crash helmets.

The purpose of the Order is to treat such articles of protective equipment which satisfy the provisions of EC Council Directive 89/686/EEC and bear the EC mark in the same way for tax purposes as such articles which satisfy standards set by the British Standards Institution and bear the appropriate mark to that effect.

Footnotes

[^f00001]: 1983 c. 55.

[^f00002]: Group 17 was varied by the Finance Act 1989 (c. 26) section 22.

[^f00003]: OJ L.399, 30.12.1989, p.18.