# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 10A

Extent: E+W+S+N.I.

The supply to a charity of a service of providing, extending or adapting a bathroom, washroom or lavatory for use by handicapped persons in a residential home where such provision, extension or adaptation is necessary by reason of the condition of the handicapped persons.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/5/paragraph/10A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/paragraph-10A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.