3. Group 10 (Transport) of Schedule 5 to the Value Added Tax Act 1983(1) shall be varied by adding after paragraph (b) of item 3 the following—
“(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) or slipways comprised in paragraph (b) above.”.
Group 4 was varied by S.I. 1986/530.