# The Value Added Tax (Transport) Order 1990, Article 3


In item 3—
(a) in paragraph (a) for the words “the Royal National Lifeboat Institution” there shall be substituted the words “a charity providing rescue or assistance at sea”;
(b) for paragraph (b) there shall be substituted the following paragraph:
“(b) the construction, modification, repair or maintenance for a charity providing rescue or assistance at sea of slipways used solely for the launching and recovery of lifeboats.”.

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Source: https://www.legislation.gov.uk/uksi/1990/752/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-transport-order-1990/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.