# The Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992, Article 4


Group 14 (Drugs, Medicines, Aids for the Handicapped, etc) of Schedule 5 to the Value Added Tax Act 1983 shall be varied—
(a) by adding after paragraph (h) of item 2 the following—
“(i) boats designed or substantially and permanently adapted for use by handicapped persons”;
(b) 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.”.

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Source: https://www.legislation.gov.uk/uksi/1992/628/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-charities-and-aids-for-handicapped-persons-order-1992/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.