MAN (92/226)

No. 9815

Decision given 3 February 1993.

Supply – Zero-rating – Aids for the handicapped – Charities – Erection of public walkways at college for the handicapped – Whether supply had to be to specific handicapped person or persons – Whether equipment and appliances designed solely for use by handicapped persons – Whether supply of service of constructing ramps for use by handicapped persons – Value Added Tax Act 1983, Sch. 5, Grp. 14, items 2(g) and 8, and Grp. 16, items 4 and 5.

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