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HMRC internal manual

VAT Transport

Parts and equipment for ships and aircraft: Purpose of VTRANS130000

VTRANS130200, VTRANS130300, VTRANS130400, VTRANS130500 and VTRANS130600 explain the conditions for zero-rating the supply, acquisition, importation and the letting on hire, of parts and equipment used in the construction, modification, conversion or repair and maintenance of qualifying ships and aircraft.