LON (93/1735)

No. 12,180

Decision given 17 May 1994.

Supply – Zero-rating – Aids for handicapped – Prostheses – Whether supplied to ‘handicapped persons’ – Whether ‘medical or surgical appliances’ – Whether ‘designed solely for relief of severe abnormality’ – Whether for ‘personal use’ – Whether items zero-rated – Value Added Tax Act 1983, Sch. 5, Grp. 14, item 2(a) and Note (3).

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