Hoists and lifters
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 –
Indirect Tax Reporter ¶50-370
Generally
Commentary –
Indirect Tax Reporter ¶50-345