Zero-rating applies to supplies of parts and equipment of a kind ordinarily installed or incorporated in, and to be installed, or incorporated in:

(1)the propulsion, navigation or communication systems; or

(2)the general structure

of a qualifying ship or aircraft (VATA 1994, Sch. 8, Grp. 8, item 2A; Notice 744C, para. 4.3 (2011 edn); Information Sheet 15/2007).

The supply of any parts or equipment includes the letting on hire of those parts or equipment (¶22-290).

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