VCLOTHING1200 - Introduction: Scope of the Law
The requirements of the law as laid down in Item 1 are relatively simple - to be eligible for zero-rating under the Item, an article must:
- be designed as clothing or footwear;
- not be made of fur (except for articles listed in note (2) to Group 16;
- be intended for young children; and
- be suitable only for young children.