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Paragraph 3

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(a)

The supply to and repair or maintenance for a charity providing rescue or assistance at sea of—

(i)

any lifeboat;

(ii)

carriage equipment designed solely for the launching and recovery of lifeboats;

(iii)

tractors for the sole use of the launching and recovery of lifeboats;

(iv)

winches and hauling equipment for the sole use of the recovery of lifeboats.

(b)

The construction, modification, repair or maintenance for a charity providing rescue or assistance at sea of slipways used solely for the launching and recovery of lifeboats.

(c)

The supply of spare parts or accessories to a charity providing rescue or assistance at sea for use in or with goods comprised in paragraph (a) above or slipways comprised in paragraph (b) above.

F1(d)

The supply to a charity providing rescue or assistance at sea of equipment that is to be installed, incorporated or used in a lifeboat and is of a kind ordinarily installed, incorporated or used in a lifeboat.

F2(e)

The supply of fuel to a charity providing rescue or assistance at sea where the fuel is for use in a lifeboat.

Annotations

Textual amendments

F1

Sch. 8 Pt. 2 Group 8 item 3(d) inserted (1.4.2002) by The Value Added Tax (Equipment in Lifeboats) Order 2002 (S.I. 2002/456), art. 2(a)

F2

Sch. 8 Pt. 2 Group 8 Item 3(e) inserted (1.8.2006) by The Value Added Tax (Lifeboats) Order 2006 (S.I. 2006/1750), arts. 1, 2

Notes on Part II

Modifications

C1

Sch. 8 Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 3(3) (with art. 1(2))