# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 16

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

The 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 an alarm system designed to be capable of operation by a handicapped person, and to enable him to alert directly a specified person or a control centre.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/5/paragraph/16 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.