# Value Added Tax Act 1994, Paragraph 17


The supply to a charity providing a permanent or temporary residence or day-centre for disabled persons of services necessarily performed in the installation of a lift for the purpose of facilitating the movement of disabled persons between floors within that building.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/12/paragraph/17 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.