# Value Added Tax Act 1994, Paragraph 5

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

The supply to a disabled person or to a charity of a service of repair or maintenance of any goods specified in item 2, 2A, 6, 18 or 19 and supplied as described in that item.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/12/paragraph/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.