Lifeboats

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, item 3

Letting on hire

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (2)

Qualifying ships or aircraft

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, item 2A, 10(c)

Letting on hire

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (2)

Supply to government department

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (2A)