# Value Added Tax Act 1994, Paragraph 2A


The supply of parts and equipment, of a kind ordinarily installed or incorporated in, and to be installed, or incorporated in,—
(a) the propulsion, navigation or communication systems; or
(b) the general structure,
of a qualifying ship or, as the case may be, aircraft.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/8/paragraph/2A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-2A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.