Sch 8 Pt II para 3
(a) The supply to and repair or maintenance for a charity providing rescue or assistance at sea of— (i) any lifeboat; (ii) carriage equipment designed solely for the launching and recovery of lifeboats; (iii) tractors for the sole use of the launching and recovery of lifeboats; (iv) winches and hauling equipment for the sole use of the recovery of lifeboats. (b) 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. (c) 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. (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. (e) The supply of fuel to a charity providing rescue or assistance at sea where the fuel is for use in a lifeboat.