{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1314",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1314.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1314",
  "kind": "section",
  "number": "1314",
  "heading": "Meaning of “caravan”",
  "text": "(1) In this Act “caravan” means—\n(a) a structure designed or adapted for human habitation which is capable of being moved by being towed or being transported on a motor vehicle or trailer, or\n(b) a motor vehicle designed or adapted for human habitation,\nbut does not include railway rolling stock which is on rails forming part of a railway system or any tent.\n(2) A structure composed of two sections—\n(a) separately constructed, and\n(b) designed to be assembled on a site by means of bolts, clamps or other devices,\nis not prevented from being a caravan just because it cannot, when assembled, be lawfully moved on a highway (or, in Scotland or Northern Ireland, road) by being towed or being transported on a motor vehicle or trailer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1314",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}