Section 126 | VAT: women's sanitary products

(1)VATA 1994 is amended as follows.

(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).

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

.

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

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(5)The amendments made by this section have effect in relation to supplies made, and acquisitions and importations taking place, on or after such day as the Treasury may by regulations made by statutory instrument appoint.

(6)The date appointed under subsection (5) must not be after the later of—

(a)1 April 2017, and

(b)the earliest date that may be appointed consistently with the United Kingdom's EU obligations.