Textual Amendments
F1Sch. 1A inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 22
Textual Amendments
F2Word in Sch. 1A para. 6 cross-heading inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(3)(a)(6)
6(1)Any vessel other than a vessel F3... that is a private pleasure craft.U.K.
(2)Any machine or appliance that is permanently on a vessel within sub-paragraph (1).
(3)Any machine or appliance that is permanently on a private pleasure craft F4..., but that draws fuel from a supply other than the supply from which the engine provided for propelling the private pleasure craft draws fuel.
[F5(4)A tractor or gear owned by a charity and used by it for the purpose of launching or hauling in a lifeboat owned by it.]]
Textual Amendments
F3Words in Sch. 1A para. 6(1) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(c)(i)
F4Words in Sch. 1A para. 6(3) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(c)(ii)
F5Sch. 1A para. 6(4) re-inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(3)(b)(6)