{
  "url": "https://openlegislation.uk/value-added-tax-lifeboats-order-2006/note",
  "json_url": "https://openlegislation.uk/value-added-tax-lifeboats-order-2006/note.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": "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 August 2006, varies item 3 of 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 of fuel to sea rescue charities where the fuel is for use in a lifeboat. This Order gives effect to Article 15.4(b) of Council Directive 77/388/EEC (“the Sixth Directive”) in so far as this relates to the supply of fuel for use in a vessel used for rescue or assistance at sea. A transposition note is available from www.hmrc.gov.uk.\nA full regulatory impact assessment has not been produced for this instrument as it has negligible impact on the costs of business, charities or voluntary bodies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No.L145, 13.6.1977, p.1; the second subparagraph of Article 15.4 was replaced by Article 1.9 of Council Directive 92/111/EEC (OJ No. L384, 30/12/1992, p.47)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1750/note",
    "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."
}