Item No.
1The 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.
2The supply, repair or maintenance of any aircraft which is neither—
(a)an aircraft of a weight of less than 8,000 kilogrammes; nor
(b)an aircraft designed or adapted for use for recreation or pleasure.
[F13(a)The supply to and repair or maintenance for [F2a charity providing rescue or assistance at sea] of-
(i)any lifeboat;
(ii)carriage equipment designed solely for the launching and recovery of lifeboats;
(iii)tractors for the sole use of the launching and recovery of lifeboats;
(iv)winches and hauling equipment for the sole use of the recovery of lifeboats;
[F3(b)the construction, modification, repair or maintenance for a charity providing rescue or assistance at sea of slopways used solely for the launching and recovery of lifeboats.]]
Textual Amendments
F1Sch. 5 Group 10 Item 3 substituted by S.I. 1984/631, art. 3
F2Words substituted by S.I. 1990/752, art. 3(a)
F3Para. (b) substituted by S.I. 1990/752, art. 3(b)
4Transport 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; F4
(c)on any scheduled flight [F5or
(d)from a place within to a place outside the United Kingdom or vice versa, to the extent that those services are supplied in the United Kingdom].
Textual Amendments
F4Word repealed by S.I. 1990/752, art. 4(a)
F5Words added by S.I. 1990/752, art. 4(b)
5Transport of F6freight outside the United Kingdom or to or from a place outside the United Kingdom.
Textual Amendments
F6Words repealed by S.I. 1990/752, art. 5
6Any services provided for—
(a)the handling of ships or aircraft in a port [F7, customs and excise airport or outside the United Kingdom]; or
(b)the handling [F8or storage], in a port or customs and excise airport or on land adjacent to a port, of goods carried in a ship or aircraft.
Textual Amendments
F7Words substituted by S.I. 1990/752, art. 6(a)
F8Words added by S.I. 1990/752, art. 6(b)
7Pilotage services.
8Salvage or towage services.
9Any services supplied F9for 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.
Textual Amendments
F9Words repealed by S.I. 1990/752, art. 7
10The making of arrangements for—
(a)the supply of, or of space in, any ship or aircraft; or
(b)the supply of any service included in items 1 to 9, 11 and 12.
11The supply of services, performed outside the United Kingdom, which are ancillary to the transport of goods F10.
Textual Amendments
F10Words repealed by S.I. 1990/752, art. 8
12The supply to a person in his business capacity (and not in his private capacity) who in that capacity belongs in a country other than the United Kingdom—
(a)of services consisting of the handling or storage of goods at or their transport to or from the place at which they are to be exported or have been imported or of the handling or storage of such goods in connection with such transport; or
(b)of services comprised in paragraph (a) of item 6, item 9 or paragraph (a) of item 10.
[13The supply of a designated travel service to be enjoyed outside the European Community, to the extent to which the supply is so enjoyed.]
Notes:
[F11(1)In items 1 and 2 the supply of a ship or, as the case my be, aircraft includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist wholly of any one or more of the following:
(a)transport of passengers,
(b)accommodation,
(c)entertainment,
(d)education,
being services wholly performed in the United Kingdom.]
(2)Items 1, 2 and 3 include the letting on hire of [F12goods]specified in the items.
[F13(2A)Item 3 shall not apply unless, before the supply is made, the recipient of the suppply gives to the person making the supply a certificate stating:
(a)the name and address of the recipient,
(b)that the supply is of a description specified in item 3 of this Group.]
[F14(3)“Lifeboat”means any vessel used or to be used solely for rescue or assistance at sea.]
(4)Item 6 does not include the letting on hire of goods.
(5)“Port” and “customs and excise airport” have the same meanings as in the M1Customs and Excise Management Act 1979.
(6)Except for the purposes of item 12, paragraph (a) of item 6, item 9 and paragraph (a) of item 10 do not include the supply of any services where the ships or aircraft referred to in those paragraphs are of the descriptions specified in paragraphs (a) and (b) of item 1 or in paragraphs (a) and (b) of item 2.
[F15(7)“Designated travel service”has the same meaning as in the Value Added Tax (Tour Operators) Order 1987.]
Textual Amendments
F11Note (1) substituted by S.I. 1990/752, art. 9
F12Words substituted by S.I. 1984/631, art. 4
F13Note (2A) inserted by S.I. 1990/752, art. 10
F14Note (3) substituted by S.I. 1990/752, art. 11
F15Note (7) added by S.I. 1987/1806, art. 11(2)
Marginal Citations
Yn ddilys o 01/01/1993
Notes:
[F16In items 1 and 2 the supply of a ship or, as the case my be, aircraft includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist wholly of any one or more of the following:
transport of passengers,
accommodation,
entertainment,
education,
being services wholly performed in the United Kingdom.]
Items 1, 2 and 3 include the letting on hire of [F17goods]specified in the items.
[F18Item 3 shall not apply unless, before the supply is made, the recipient of the suppply gives to the person making the supply a certificate stating:
the name and address of the recipient,
that the supply is of a description specified in item 3 of this Group.]
[F19“Lifeboat”means any vessel used or to be used solely for rescue or assistance at sea.]
Item 6 does not include the letting on hire of goods.
“Port” and “customs and excise airport” have the same meanings as in the M2Customs and Excise Management Act 1979.
Except for the purposes of item 12, paragraph (a) of item 6, item 9 and paragraph (a) of item 10 do not include the supply of any services where the ships or aircraft referred to in those paragraphs are of the descriptions specified in paragraphs (a) and (b) of item 1 or in paragraphs (a) and (b) of item 2.
[F20“Designated travel service”has the same meaning as in the Value Added Tax (Tour Operators) Order 1987.]
[F21“Intra-Community transport services" means—
the intra-Community transport of goods within the meaning of the Value Added Tax (Place of Supply of Services) Order 1992 F22;
ancillary transport services within the meaning of the Value Added Tax (Place of Supply of Services) Order 1992 F22 which are provided in connection with the intra-Community transport of goods; or
the making of arrangements for the supply by or to another person of a supply within (a) or (b) above or any other activity which is intended to facilitate the making of such a supply,
and, for the purpose of this Note only, the Azores and Madeira shall each be treated as a separate member State.]
Textual Amendments
F16Note (1) substituted by S.I. 1990/752, art. 9
F17Words substituted by S.I. 1984/631, art. 4
F18Note (2A) inserted by S.I. 1990/752, art. 10
F19Note (3) substituted by S.I. 1990/752, art. 11
F20Note (7) added by S.I. 1987/1806, art. 11(2)
F21Sch. 5 Group 10 Note (8) added (1.1.1993) by S.I. 1992/3126, art. 2(b).
Marginal Citations