lexiara

Schedule 8, Part II, Group 8, item 3

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The supply to and repair or maintenance for a charity providing rescue or assistance at sea of— any lifeboat; carriage equipment designed solely for the launching and recovery of lifeboats; tractors for the sole use of the launching and recovery of lifeboats; winches and hauling equipment for the sole use of the recovery of lifeboats. 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. 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. 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. The supply of fuel to a charity providing rescue or assistance at sea where the fuel is for use in a lifeboat.

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