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HMRC internal manual

VAT Protective Equipment

HM Revenue & Customs
, see all updates

Protective equipment: recent changes to this guidance

Below are details of the amendments that were published on 17 October 2011
(see the update index for all updates)

Section Details of update  
VPROTEQUIP1050 Roles of the new advisory and policy teams explained.  
VPROTEQUIP2010 History of protective boots and helmets expanded.  
VPROTEQUIP2050 EU vires for zero-rating protective boots and helmets updated, text of UK law deleted  
VPROTEQUIP3030 EU vires for zero-rating motorcycle helmets updated, text of UK law deleted  
VPROTEQUIP4030 EU vires for zero-rating pedal helmets updated, text of UK law deleted  
VPROTEQUIP5010 Car seat bases now included in the reduced rate  
VPROTEQUIP5020 EU vires for reduced rate for children’s car seats updated