Sanitary ware
– see also Bathroom facilities
Handicapped persons
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 12, item 2(c), Note (5D), (5E)
Handicapped persons, design test
Commentary –
Indirect Tax Reporter ¶50-370
Plant and machinery allowances
Commentary –
Practical Capital Allowances ¶13-420
;
Tax Reporter ¶246-220