SCHEDULES
F1SCHEDULE 1AExcepted machines
Annotations:
Amendments (Textual)
Vessels F4etc
Annotations:
Amendments (Textual)
F4
Word in Sch. 1A para. 6 cross-heading inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(3)(a)(6)
6
1
Any vessel other than a vessel F2... that is a private pleasure craft.
2
Any machine or appliance that is permanently on a vessel within sub-paragraph (1).
3
Any machine or appliance that is permanently on a private pleasure craft F3..., but that draws fuel from a supply other than the supply from which the engine provided for propelling the private pleasure craft draws fuel.
F54
A tractor or gear owned by a charity and used by it for the purpose of launching or hauling in a lifeboat owned by it.
Sch. 1A inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 22