Value Added Tax Act 1994

16U.K.The supply to a [F1disabled] person of services necessarily performed in the installation of a lift for the purpose of facilitating his movement between floors within his private residence.

Textual Amendments

F1Word in Sch. 8 Pt. 2 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)