art 2
In paragraph (f) of item 2 of Group 12 (drugs, medicines, aids for the handicapped, etc ) of Schedule 8 to the Value Added Tax Act 1994 (zero rating) for β5β there shall be substituted β11β.
The Value Added Tax (Vehicles Designed or Adapted for Handicapped Persons) Order 2001 art 2
The Value Added Tax (Vehicles Designed or Adapted for Handicapped Persons) Order 2001 art 2
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