Article 4

by adding after paragraph (h) of item 2 the following—

“(i)

boats designed or substantially and permanently adapted for use by handicapped persons”;

by adding after item 10A the following item—

“10B

The supply to a charity of a service of providing, extending or adapting a washroom or lavatory for use by handicapped persons in a building, or any part of a building, used principally by a charity for charitable purposes where such provision, extension or adaptation is necessary to facilitate the use of the washroom or lavatory by handicapped persons.”.