
1 
This Order may be cited as the Value Added Tax (Equipment in Lifeboats) Order 2002 and comes into force on 1st April 2002.
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.”.
Tony McNulty,
Anne McGuire,
Two of the Lord Commissioners of Her Majesty’s Treasury
28th February 2002