Paragraph 13

In items 1 and 2 the supply of a ship or, as the case my be, aircraft includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist wholly of any one or more of the following:

being services wholly performed in the United Kingdom.

Items 1, 2 and 3 include the letting on hire of F2goodsspecified in the items.

Item 3 shall not apply unless, before the supply is made, the recipient of the suppply gives to the person making the supply a certificate stating:

“Lifeboat”means any vessel used or to be used solely for rescue or assistance at sea.

Item 6 does not include the letting on hire of goods.

“Port” and “customs and excise airport” have the same meanings as in the M1Customs and Excise Management Act 1979.

Except for the purposes of item 12, paragraph (a) of item 6, item 9 and paragraph (a) of item 10 do not include the supply of any services where the ships or aircraft referred to in those paragraphs are of the descriptions specified in paragraphs (a) and (b) of item 1 or in paragraphs (a) and (b) of item 2.

“Designated travel service”has the same meaning as in the Value Added Tax (Tour Operators) Order 1987.