lexiara

Schedule A1, paragraph 5(4B)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of paragraph 1(1)(j) and (k) above, “ qualifying security goods ” means any of the following— locks or bolts for windows; locks, bolts or security chains for doors; spy holes; smoke alarms.

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Source: legislation.gov.uk · retrieved 2026-07-28