# The Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992, Article 3


Group 10 (Transport) of Schedule 5 to the Value Added Tax Act 1983 shall be varied by adding after paragraph (b) of item 3 the following—
“(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) or slipways comprised in paragraph (b) above.”.

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Source: https://www.legislation.gov.uk/uksi/1992/628/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-charities-and-aids-for-handicapped-persons-order-1992/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.