Section 16(3) of this Act does not apply to goods forming part of a description of supply in item 1, nor to other goods forming part of a description of supply in this Group, except where those other goods are F2acquired from another member State or imported from a place outside the member States by a handicapped person for domestic or his personal use, or by a charity for making available to handicapped persons, by sale or otherwise, for domestic or their personal use.

For the purposes of item 1 a person who is not registered in the visiting EEC practitioners list in the register of medical practitioners at the time he performs services in an urgent case as mentioned in subsection (3) of section 18 of the M1Medical Act 1983 is to be treated as being registered in that list where he is entitled to be registered in accordance with that section.

“Handicapped” means chronically sick or disabled.

The supplies described in items 1 and 2 include supplies of services of letting on hire of the goods respectively comprised in those items.

In item 12 F6“disability living allowance” is a disability living allowance within the meaning of section F771 of the Social Security Contributions and Benefits Act 1992F8or F9section 71 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;F10“mobility allowance” is a mobility allowance within the meaning of F11 . . . section 37A of the Social Security (Northern Ireland) Act 1975; and “mobility supplement” is a mobility supplement within the meaning of article 26A of the Naval, Military and Air Forces etc. (Disablement and Death) Service Penions Order 1983 F12, article 25A of the Personal Injuries (Civilians) Scheme 1983, article 3 of the Motor Vehicles (Exemption from Vehicles Excise Duty) (Northern Ireland) Order 1985.

Where in item 3 or 4 the goods are adapted in accordance with that item prior to their supply to the handicapped person or the charity, an apportionment shall be made to determine the supply of services which falls within item 3 or 4.