Boats
Capital goods scheme
Designed for recreation or pleasure
Handicapped persons
Handicapped persons, designed or adapted for
Generally
Higher rate VAT
Couplings and winches
Sale of vessel designed for use for recreation or pleasure
Margin scheme
Mooring facilities
Mooring or storage of, grant of facilities
Mooring or storage, standard-rating
Case law
New means of transport
Pleasure, temporary importations, relief
Restoration of patrol boats, business activity
Second-hand scheme
Second-hand, re-fitting and subsequent sale
Trips
Zero-rating
Conversion of tug
Replica Dutch barge