{
  "url": "https://openlegislation.uk/value-added-tax-equipment-in-lifeboats-order-2002/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-equipment-in-lifeboats-order-2002/article-2.json",
  "legislation": "uksi/2002/456",
  "legislation_title": "The Value Added Tax (Equipment in Lifeboats) Order 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-equipment-in-lifeboats-order-2002",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Group 8 (Transport) of Schedule 8 to the Value Added Tax Act 1994 (zero rating) is varied as follows—\n(a) In item 3, after paragraph (c), insert—\n“(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.”.\n(b) At the end of item 10, paragraph (c), add “, or paragraph (d) of item 3.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 8 was varied by S.I. 1994/3014, 1995/653, 1995/3039, 1999/1820, 2001/753 and the Postal Services Act 2000 (c. 26) section 127(4), Schedule 8 paragraphs 22(1) and (3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/456/article/2",
    "retrieved_at": "2026-10-29T07:14:13.116259+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}