LON (90/972)

No. 7308

Decision given 25 March 1992.

Zero-rating – Transport – Supply, repair or maintenance of a ship – Whether designed or adapted for use for recreation or pleasure – Production of goods by applying a treatment or process – Supply, modification, repair or maintenance of seagoing vessels used for the purpose of commercial activities – Value Added Tax Act 1983, Sch. 2, para. 2; Sch. 5, Grp. 10, item 1; Sixth Directive 77/388 of 17 May 1977, art. 15, para. 4 and 5 (OJ 1977 L145/1).

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