Value Added Tax Act 1994

19U.K.The supply to a [F1disabled] person for domestic or his personal use, or to a charity for making available to [F1disabled] persons by sale or otherwise for domestic or their personal use, of an alarm system designed to be capable of operation by a [F1disabled] person, and to enable him to alert directly a specified person or a control centre.

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)