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