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(a) of a gross tonnage of less than 15 tons; or
(b) designed for use for recreation or pleasure;
except boats which are of a kind used solely as liferafts and comply with the requirements of the rules for the time being in force under section 427 of the Merchant Shipping Act 1894 in relation to liferafts.
2. Boats adapted for use for recreation or pleasure.
(a) of a weight of less than 8,000 kilogrammes; or
(b) designed or adapted for use for recreation or pleasure.
4. Hovercraft designed or adapted for use for recreation or pleasure.
5. The following accessories to goods within Item 1 or Item 2, namely—
(a) outboard motors and other engines;
(b) electricity generators;
(d) compasses, echo sounders, radar sets, logs, wind speed, wind direction and boat speed indicators, and other navigational and meteorological instruments and recorders;
(e) automatic pilots and automatic steering gear;
(f) trailers and trolleys.
6. Goods of a kind suitable for use as parts of goods within Item 1 or Item 5, except goods within the exceptions from Item 5 of Group 1.
7. Parts of aircraft which are of a weight of less than 8,000 kilogrammes and of a kind used for recreation or pleasure, except parts within the exceptions from Item 5 of Group 1.
8. The alteration, testing, repair or maintenance of, or the provision of similar services in respect of, goods within Item 1, Item 5 or Item 6.
9. The supply of materials or parts in connection with a supply of services within Item 8.
10. The classification or surveying of, or making of arrangements for the supply of, goods comprised in Items 1 to 5.
(1) "Boats" includes ships, inflatable craft and submersibles.
(2) "Aircraft" includes gliders and baloons.
(3) "Hovercraft" has the same meaning as in the Hovercraft Act 1968.
(4) This Group does not include the letting on hire of a boat—
(a) as holiday accommodation for a period not exceeding 28 consecutive days by a person who customarily hires out boats to the public for such or hires out purposes; or
(b) for a period of less than a day it the boat is customarily held out for letting for such periods;
or the making of arrangements for any such letting.