Generally

Commentary – Royse on Construction Industry Scheme 3.7

Handicapped persons

Commentary – Indirect Tax Reporter ¶50-345 ; Indirect Tax Reporter ¶50-495
Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(d), Note (5D), (5E)
HMRC Guidance – VAT Information Sheet 07/01