# The Value Added Tax (Equipment in Lifeboats) Order 2002, Note: Explanatory note


(This note is not part of the Order)
This 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.
The 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.
The 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.

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