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Schedule 4A, Part 1, paragraph 3(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of this Schedule the hiring of a means of transport is “short-term” if it is hired for a continuous period not exceeding— if the means of transport is a vessel, 90 days, and otherwise, 30 days.

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Source: legislation.gov.uk · retrieved 2026-07-28