2The supply to a handicapped person for domestic or his personal use, or to a charity for making available to handicapped persons by sale or otherwise, for domestic or their personal use, of—
(a)medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury;
(b)electrically or mechanically adjustable beds designed for invalids;
(c)commode chairs, commode stools, devices incorporating a bidet jet and warm air drier and frames or other devices for sitting over or rising from a sanitary appliance;
(d)chair lifts or stair lifts designed for use in connection with invalid wheelchairs;
(e)hoists and lifters designed for use by invalids;
(f)motor vehicles designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher and of no more than 5 other persons;
(g)equipment and appliances not included in paragraphs (a) to (f) above designed solely for use by a handicapped person;
(h)parts and accessories designed solely for use in or with goods described in paragraphs (a) to (g) above;
(i)boats designed or substantially and permanently adapted for use by handicapped persons.