Handicapped persons

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(e), 16-18, Note (5D), (5E)

New buildings

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (22), (23)

Supply to handicapped persons or charities

Designed for use by invalids

Commentary – VAT Reporter ¶50-370

Generally

Commentary – VAT Reporter ¶50-345