{
  "url": "https://openlegislation.uk/value-added-tax-equipment-in-lifeboats-order-2002/note",
  "json_url": "https://openlegislation.uk/value-added-tax-equipment-in-lifeboats-order-2002/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st April 2002, varies Group 8 of Schedule 8 to the Value Added Tax Act 1994 (c. 23) which makes provision for the supply of certain goods at the zero rate.\nThe effect of this Order is to zero-rate the supply to sea rescue charities 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. It also zero-rates the making of arrangements for such a supply.\nThe Order gives effect to Article 15.5 of Council Directive 77/388/EEC (“the Sixth Directive”) in so far as this relates to the supply of equipment that is to be incorporated or used in a vessel used for rescue or assistance at sea.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No. L 145, 13.6.1977, p. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/456/note",
    "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."
}