{
  "url": "https://openlegislation.uk/value-added-tax-lifeboats-order-2006/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-lifeboats-order-2006/article-2.json",
  "legislation": "uksi/2006/1750",
  "legislation_title": "The Value Added Tax (Lifeboats) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-lifeboats-order-2006",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), after paragraph (d) of item 3 of Group 8 (transport) insert—\n“(e) The supply of fuel to a charity providing rescue or assistance at sea where the fuel is for use in a lifeboat.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Relevant amendments to Group 8 were made by S.I. 1995/3039 and S.I. 2002/456."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1750/article/2",
    "retrieved_at": "2026-10-29T04:26:29.011277+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."
}