Finance Act, 1984

Amendment of Second Schedule to Principal Act.

92.—The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—

(a) by the substitution for paragraph (xvii) of the following paragraph:

“(xvii) articles of children's personal clothing of sizes which do not exceed the sizes of those articles appropriate to children of average build of 10 years of age (a child whose age is 10 years or 10 years and a fraction of a year being taken for the purposes of this paragraph to be a child of 10 years of age), but excluding—

(a) articles of clothing made wholly or partly of fur skin other than garments merely trimmed with fur skin, unless the trimming has an area greater than one-fifth of the area of the outside material, and

(b) articles of clothing which are not described, labelled, marked or marketed on the basis of age or size;”,

and

(b) by the substitution for paragraph (xviii) of the following paragraphs:

“(xviii) sanitary towels and sanitary tampons;

(xviiia) footwear;”.