3(a)The supply to and repair or maintenance for a charity providing rescue or assistance at sea of—U.K.
(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.
(b)The construction, modification, repair or maintenance for a charity providing rescue or assistance at sea of slipways used solely for the launching and recovery of lifeboats.
(c)The supply of spare parts or accessories to a charity providing rescue or assistance at sea for use in or with goods comprised in paragraph (a) above or slipways comprised in paragraph (b) above.
[F1(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.]
Textual Amendments
F1Sch. 8 Pt. 2 Group 8 item 3(d) inserted (1.4.2002) by The Value Added Tax (Equipment in Lifeboats) Order 2002 (S.I. 2002/456), art. 2(a)