# The Value Added Tax (Transport) Order 1990, Article 11


For Note (3) there shall be substituted the following Note:
“(3) “Lifeboat” means any vessel used or to be used solely for rescue or assistance at sea.”.

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Source: https://www.legislation.gov.uk/uksi/1990/752/article/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-transport-order-1990/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.