{
  "url": "https://openlegislation.uk/value-added-tax-charities-order-1987/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-charities-order-1987/article-2.json",
  "legislation": "uksi/1987/437",
  "legislation_title": "The Value Added Tax (Charities) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-charities-order-1987",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Group 14 of Schedule 5to the Value Added Tax Act 1983 shall be varied by:—\n(1) inserting after item 10 and before item 11:—\n“10A The 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.”\n, and\n(2) deleting item 11 and by substituting the following:—\n“11 The supply of goods in connection with a supply described in items 8, 9, 10 or 10A.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 14 was varied by S.I. 1984/489, 1986/530"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/437/article/2",
    "retrieved_at": "2026-10-29T16:29:44.818884+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}