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HMRC internal manual

VAT Clothing

From
HM Revenue & Customs
Updated
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How to decide if the article is clothing: Is the article a variation on an established garment?

If you decide that your article is a variation on an established garment, this implies that it is also an article of clothing in its own right(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)