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Value Added Tax Act 1994

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Changes over time for: Paragraph 11

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Version Superseded: 27/04/2017

Status:

Point in time view as at 01/01/2004.

Changes to legislation:

There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 11. Help about Changes to Legislation

[F111U.K.The supply to a charity of a service of providing, extending or adapting a bathroom, washroom or lavatory for use by handicapped persons—

(a)in residential accommodation, or

(b)in a day-centre where at least 20 per cent. of the individuals using the centre are handicapped persons,

where such provision, extension or adaptation is necessary by reason of the condition of the handicapped persons.]

Textual Amendments

F1Sch. 8 Pt. 2 Group 12 item 11 substituted (1.4.2000) by S.I. 2000/805, art. 3

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