# The Value Added Tax (Charities) Order 1987, Article 2


Group 14 of Schedule 5to the Value Added Tax Act 1983 shall be varied by:—
(1) inserting after item 10 and before item 11:—
“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.”
, and
(2) deleting item 11 and by substituting the following:—
“11 The supply of goods in connection with a supply described in items 8, 9, 10 or 10A.”

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Source: https://www.legislation.gov.uk/uksi/1987/437/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-charities-order-1987/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.