# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 2

Extent: E+W+S+N.I.

The supply, repair or maintenance of any aircraft which is neither—
(a) an aircraft of a weight of less than 8,000 kilogrammes; nor
(b) an aircraft designed or adapted for use for recreation or pleasure.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/5/part/1n3/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/part-1n3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.