
1 
This Order may be cited as the Value Added Tax (Transport) Order 1990 and shall come into force on 1st May 1990.
2 
Group 10 (transport) of Schedule 5 to the Value Added Tax Act 1983 shall be varied in accordance with the following articles of this Order.
3 
In item 3—
(a) in paragraph (a) for the words “the Royal National Lifeboat Institution” there shall be substituted the words “a charity providing rescue or assistance at sea”;
(b) for paragraph (b) there shall be substituted the following paragraph:“
(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.”.
4 
In item 4—
(a) in paragraph (b) the word “or” shall be deleted; and
(b) at the end of paragraph (c) there shall be added the word “; or” and the following paragraph:“
(d) from a place within to a place outside the United Kingdom or vice versa, to the extent that those services are supplied in the United Kingdom.”.
5 
In item 5 the words “passengers or” shall be deleted.
6 
In item 6—
(a) in paragraph (a) for the words “or customs and excise airport” there shall be substituted the words “, customs and excise airport or outside the United Kingdom”;
(b) in paragraph (b) after the word “handling” there shall be added the words “or storage”.
7 
In item 9 the words “within or outside the United Kingdom” shall be deleted.
8 
In item 11 the words “or passengers” shall be deleted.
9 
For Note (1) there shall be substituted the following Note:“
(1) In items 1 and 2 the supply of a ship or, as the case may be, aircraft includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist wholly of any one or more of the following:
(a) transport of passengers,
(b) accommodation,
(c) entertainment,
(d) education,
being services wholly performed in the United Kingdom.”.
10 
After Note (2) there shall be inserted the following Note:“
(2A) Item 3 shall not apply unless, before the supply is made, the recipient of the supply gives to the person making the supply a certificate stating:
(a) the name and address of the recipient,
(b) that the supply is of a description specified in item 3 of this Group.”.
11 
For Note (3) there shall be substituted the following Note:“
(3) “Lifeboat” means any vessel used or to be used solely for rescue or assistance at sea.”.
David Lightbown
Kenneth Carlisle
Two of the Lords Commissioners of Her Majesty’s Treasury
26th March 1990