Finance Act, 1984

Insertion of Seventh Schedule in Principal Act.

95.—The Principal Act is hereby amended by the insertion after the Sixth Schedule (inserted by the Act of 1983) of the following Schedule:

“SEVENTH SCHEDULE

Goods Chargeable at the Rate Specified in Section 11 (1) (aaa)

(i) Articles of personal clothing and textile handkerchiefs, 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 personal clothing of a kind specified in paragraphs (xvii) and (xviii) of the Second Schedule;

(ii) (a) fabrics, yarn, thread and leather, of a kind normally used in the manufacture of clothing, including elastics, tapes and padding materials in the form supplied for the manufacture of clothing, and

(b) yarn of a kind normally used in the manufacture of clothing fabrics.”.