Paragraph 6 F1
United Kingdom
Any vessel other than a vessel F2... that is a private pleasure craft.
Any machine or appliance that is permanently on a vessel within sub-paragraph (1).
Any machine or appliance that is permanently on a private pleasure craft F3..., but that draws fuel from a supply other than the supply from which the engine provided for propelling the private pleasure craft draws fuel.
A tractor or gear owned by a charity and used by it for the purpose of launching or hauling in a lifeboat owned by it.
Annotations
Textual amendments
- F1
Sch. 1A inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 22
- F2
Words in Sch. 1A para. 6(1) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(c)(i)
- F3
Words in Sch. 1A para. 6(3) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(c)(ii)
- F4
Sch. 1A para. 6(4) re-inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(3)(b)(6)
Notes on Vessels etc
Textual amendments
- F2
Word in Sch. 1A para. 6 cross-heading inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(3)(a)(6)