Statutory Instruments
2000 No. 1517
VALUE ADDED TAX
The Value Added Tax (Protective Helmets) Order 2000
Made
8th June 2000
Laid before the House of Commons
8th June 2000
Coming into force
30th June 2000
The Treasury, in exercise of the powers conferred on them by sections 30(4) and 96(9) of the Value Added Tax Act 1994( 1 ) 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 Helmets) Order 2000 and shall come into force on 30th June 2000 in relation to supplies made on or after that date.
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.
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—”.
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). ” .
5. In Note (5) for “5(3)” there shall be substituted “5(4)”.
Greg Pope
Clive Betts
Two of the Lords Commissioners of Her Majesty’s Treasury
8th June 2000