Value Added Tax Act 1994

9U.K.The supply to a charity of a service described in item 8 for the purpose of facilitating a [F1disabled] person’s entry to or movement within any building.

Textual Amendments

F1Word in Sch. 8 Pt. II Group 12 items 2-19 substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(a)