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Statutory Instrument

The Value Added Tax (Lifeboats) Order 2006

Citation
S.I. 2006/1750
As at
Sections
2
Section 1

This Order may be cited as the Value Added Tax (Lifeboats) Order 2006 and comes into force on 1st August 2006.

Section 2

In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), after paragraph (d) of item 3 of Group 8 (transport) insert—

(e) The supply of fuel to a charity providing rescue or assistance at sea where the fuel is for use in a lifeboat.

2 sections

Cite this legislation

The Value Added Tax (Lifeboats) Order 2006 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2006-1750

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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