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Statutory Instruments

2006 No. 1750

VALUE ADDED TAX

The Value Added Tax (Lifeboats) Order 2006

Made

3rd July 2006

Laid before the House of Commons

4th July 2006

Coming into force

1st August 2006

The Treasury make the following Order in exercise of the powers conferred by section 30(4) of the Value Added Tax Act 1994( 1 ):

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

2. In Schedule 8 to the Value Added Tax Act 1994(zero-rating), after paragraph (d) of item 3 of Group 8( 2 ) (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. ” .

Frank Roy

Alan Campbell

Two of the Lords Commissioners of Her Majesty’s Treasury

3rd July 2006

( 1 )

1994 c. 23 .

( 2 )

Relevant amendments to Group 8 were made by S.I. 1995/3039 and S.I. 2002/456 .

( 3 )

OJ No.L145, 13.6.1977, p.1; the second subparagraph of Article 15.4 was replaced by Article 1.9 of Council Directive 92/111/EEC (OJ No. L384, 30/12/1992, p.47).

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Value Added Tax (Lifeboats) Order 2006 (2006/1750)

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