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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 7A Pt 2 para 5

Sch 7A Pt 2 para 5 Meaning of “qualifying security goods”

For the purposes of items 9 and 10 “ qualifying security goods ” means any of the following— (a) locks or bolts for windows; (b) locks, bolts or security chains for doors; (c) spy holes; (d) smoke alarms.

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