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Value Added Tax Act 1994
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Version Superseded: 01/04/1995
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Notes:U.K.
(1)In items 1 and 2 the supply of a ship or, as the case may be, aircraft includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist wholly of any one or more of the following—
(a)transport of passengers;
(b)accommodation;
(c)entertainment;
(d)education;
being services wholly performed in the United Kingdom.
(2)Items 1, 2 and 3 include the letting on hire of the goods specified in the items.
(3)Item 3 shall not apply unless, before the supply is made, the recipient of the supply gives to the person making the supply a certificate stating—
(a)the name and address of the recipient;
(b)that the supply is of a description specified in item 3 of this Group.
(4)“Lifeboat” means any vessel used or to be used solely for rescue or assistance at sea.
(5)Item 6 does not include the letting on hire of goods.
(6)“Port” and “customs and excise airport” have the same meanings as in the Management Act.
(7)Except for the purposes of item 11, paragraph (a) of item 6, item 9 and paragraph (a) of item 10 do not include the supply of any services where the ships or aircraft referred to in those paragraphs are of the descriptions specified in paragraphs (a) and (b) of item 1 or in paragraphs (a) and (b) of item 2.
(8)“Designated travel service” has the same meaning as in the M1Value Added Tax (Tour Operators) Order 1987.
(9)“Intra-Community transport services” means—
(a)the intra-Community transport of goods within the meaning of the M2Value Added Tax (Place of Supply of Services) Order 1992;
(b)ancillary transport services within the meaning of the M3Value Added Tax (Place of Supply of Services) Order 1992 which are provided in connection with the intra-Community transport of goods; or
(c)the making of arrangements for the supply by or to another person of a supply within (a) or (b) above or any other activity which is intended to facilitate the making of such a supply,
and, for the purpose of this Note only, the Azores and Madeira shall each be treated as a separate member State.
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