4U.K.The supply to a charity of services of adapting goods to suit the condition of a [F1disabled] person to whom the goods are to be made available, by sale or otherwise, by the charity.
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)