SCHEDULES

F1SCHEDULE 1AExcepted machines

Annotations:
Amendments (Textual)
F1

Sch. 1A inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 22

Vessels F4etc

Annotations:
Amendments (Textual)

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.