Schedule 8, Part II, Group 12, item 2B(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
This paragraph applies to a disabled person— who usually uses a wheelchair, or who is usually carried on a stretcher.
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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.