Finance Act 1972

GROUP 10—TRANSPORT

Item No.

1.

The supply, repair or maintenance of any ship which is neither—

(a)

a ship of a gross tonnage of less than 15 tons ; nor

(b)

a ship designed or adapted for use for recreation or pleasure.

2.

The supply, repair or maintenance of any aircraft which is neither—

(a)

an aircraft of a weight of less than eighteen thousand pounds ; nor

(b)

an aircraft designed or adapted for use for recreation or pleasure.

3.

The supply to and repair or maintenance for the Royal National Lifeboat Institution of any lifeboat.

4.

Transport of passengers—

(a)

in any vehicle, ship or aircraft designed or adapted to carry not less than twelve passengers ; or

(b)

by the Post Office ; or

(c)

on any scheduled flight.

5.

Transport of passengers or freight outside the United Kingdom or to or from a place outside the United Kingdom.

6.

Any services provided for the handling of ships or aircraft in a port or customs airport or for the handling, in a port or customs airport or on land adjacent to a port, of goods carried in a ship or aircraft.

7.

Pilotage services.

8.

Salvage or towage services.

9.

Any services supplied within or outside the United Kingdom for or in connection with the surveying of any ship or aircraft or the classification of any ship or aircraft for the purposes of any register.

10.

The making of arrangements for the supply of, or of space in, any ship or aircraft or for the supply of any service included in items 1 to 9.

Notes :

(1)

" Port " and " customs airport " have the same meanings as in the [1952 c. 44.] Customs and Excise Act 1952.

(2)

The supply of any ship or aircraft includes the supply of any services under a charter of the ship or aircraft.

(3)

" Lifeboat " includes any ship used as a lifeboat.