# The Value Added Tax (Equipment in Lifeboats) Order 2002, Article 2


Group 8 (Transport) of Schedule 8 to the Value Added Tax Act 1994 (zero rating) is varied as follows—
(a) In item 3, after paragraph (c), insert—
“(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.”.
(b) At the end of item 10, paragraph (c), add “, or paragraph (d) of item 3.”.

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Source: https://www.legislation.gov.uk/uksi/2002/456/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-equipment-in-lifeboats-order-2002/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.