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The Value Added Tax (Lifeboats) Order 2006

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2.  In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), after paragraph (d) of item 3 of Group 8(1) (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..

(1)

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

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