# Value Added Tax Act 1994, Paragraph 5: Meaning of “qualifying security goods”


For the purposes of items 9 and 10 “qualifying security goods” means any of the following—
(a) locks or bolts for windows;
(b) locks, bolts or security chains for doors;
(c) spy holes;
(d) smoke alarms.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/3/paragraph/5n3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-5n3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.