# Corporation Tax Act 2009, Section 1314: Meaning of “caravan”


(1) In this Act “caravan” means—
(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
(b) a motor vehicle designed or adapted for human habitation,
but does not include railway rolling stock which is on rails forming part of a railway system or any tent.
(2) A structure composed of two sections—
(a) separately constructed, and
(b) designed to be assembled on a site by means of bolts, clamps or other devices,
is 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.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1314 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1314
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.