{
  "url": "https://openlegislation.uk/value-added-tax-ships-and-aircraft-order-1995/note",
  "json_url": "https://openlegislation.uk/value-added-tax-ships-and-aircraft-order-1995/note.json",
  "legislation": "uksi/1995/3039",
  "legislation_title": "The Value Added Tax (Ships and Aircraft) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-ships-and-aircraft-order-1995",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, with effect from 1st January 1996, varies Group 8 of Schedule 8 to the Value Added Tax Act 1994. The changes are partly as a consequence of the amendment of Article 5 of Council Directive 77/388/EEC (OJ No. L145, 13.6.1977, p.1) (“the Sixth VAT Directive”) by Article 1(1) of Council Directive 95/7/EC (OJ No. L102, 5.5.1995, p.18) (“the Second VAT Simplification Directive”), and partly to give statutory effect to the zero-rating of certain supplies of parts and equipment for ships and aircraft which are themselves zero-rated (“qualifying”ships and aircraft).\nArticles 2(a) and 2(b) of the Order substitute new items 1 and 2 which maintain zero-rating for the modification and conversion of qualifying ships and aircraft.\nArticle 2(c) introduces new items 2A and 2B which extend zero-rating to supplies of certain parts and equipment for qualifying ships and aircraft.\nArticle 2(d) amends item 10 of Group 8 to extend zero-rating to the making of arrangements for the supply of the parts and equipment zero-rated under new items 2A and 2B.\nArticle 2(e) introduces a new Note (A1) which defines “qualifying ships”and “qualifying aircraft”for the purposes of Group 8.\nArticle 2(f) amends note (1) as a consequence of the amendment of items 1 and 2 of Group 8.\nArticle 2(g) amends Note (2) to provide zero-rating for the letting on hire of the goods zero-rated under the new items 2A and 2B.\nArticle 2(h) introduces a new Note (2A) to exclude certain supplies of parts and equipment to Government departments from zero-rating under the new items 2A and 2B.\nArticle 2(i) amends Note (7) as a consequence of the amendment of items 1 and 2 of Group 8.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3039/note",
    "retrieved_at": "2026-10-29T12:57:35.592949+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."
}