2.

Group 82 (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.”.