# Value Added Tax Act 1994, Paragraph 20


The supply of services necessarily performed by a control centre in receiving and responding to calls from an alarm system specified in item 19.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/12/paragraph/20 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.