4. Group 14 (Drugs, Medicines, Aids for the Handicapped, etc) of Schedule 5 to the Value Added Tax Act 1983(1) shall be varied—
(a)by adding after paragraph (h) of item 2 the following—
“(i)boats designed or substantially and permanently adapted for use by handicapped persons”;
(b)by adding after item 10A the following item—
“10B. The supply to a charity of a service of providing, extending or adapting a washroom or lavatory for use by handicapped persons in a building, or any part of a building, used principally by a charity for charitable purposes where such provision, extension or adaptation is necessary to facilitate the use of the washroom or lavatory by handicapped persons.”.