Article 2
Group 14 of Schedule 5f1to the Value Added Tax Act 1983 shall be varied by:—
(1)
inserting after item 10 and before item 11:—
“10AThe supply to a charity of, service of providing, extending or adapting a bathroom, washroom or lavatory for use by handicapped persons in a residential home where such provision, extension or adaptation is necessary by reason of the condition of the handicapped persons.”
, and
(2)
deleting item 11 and by substituting the following:—
“11The supply of goods in connection with a supply described in items 8, 9, 10 or 10A.”