# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 13

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

The supply to a handicapped person of services necessarily performed in the installation of a lift for the purpose of facilitating his movement between floors within his private residence.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/5/part/1n4/paragraph/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/part-1n4/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.