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The Value Added Tax (Equipment in Lifeboats) Order 2002
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- UK Statutory Instruments
- 2002 No. 456
- Article 2
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2. Group 8(1) (Transport) of Schedule 8 to the Value Added Tax Act 1994 (zero rating) is varied as follows—
(a)In item 3, after paragraph (c), insert—
“(d)The supply to a charity providing rescue or assistance at sea of equipment that is to be installed, incorporated or used in a lifeboat and is of a kind ordinarily installed, incorporated or used in a lifeboat.”.
(b)At the end of item 10, paragraph (c), add “, or paragraph (d) of item 3.”.
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