The Value Added Tax (Equipment in Lifeboats) Order 2002

• Citation: S.I. 2002/456
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Equipment in Lifeboats) Order 2002 and comes into force on 1st April 2002.

Section 2

Group 8 (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.”.