Value Added Tax Act 1994

[F12.U.K.The supply of mobility aids by a person installing them for use in domestic accommodation by a person who, at the time of the supply, is aged 60 or over.]

Textual Amendments

F1Sch. 7A Pt. 2 Group 10 inserted (1.7.2007 with effect in relation to supplies made on or after that date) by The Value Added Tax (Reduced Rate) Order 2007 (S.I. 2007/1601), arts. 1(1)(2), 4