Charity providing rescue or assistance at sea

Construction, modification, repair or maintenance of slipways

Equipment to be installed, incorporated or used in lifeboat

Letting on hire of goods

Meaning of lifeboat

Relevant certificate

Supply of fuel

Supply of spare parts or accessories

Supply to and repair or maintenance

Contract, chargeable amount

Design features

Equipment ordinarily installed, incorporated or used in

Fuel and provisions, exemption

Fuel for use in


Letting on hire

Lifeboat equipment, meaning

Lifeboat, meaning


Non-taxable insurance contracts

Qualifying charities


Spare parts or accessories

Zero-rating certificate