{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-26/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-26/paragraph-4.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/26/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Group 9 (caravans and houseboats) is amended as follows.\n(2) For item 1 substitute—\n“1 Caravans which exceed the limits of size of a trailer for the time being permitted to be towed on roads by a motor vehicle having a maximum gross weight of 3,500 kilogrammes and which—\n(a) were manufactured to standard BS 3632:2005 approved by the British Standards Institution, or\n(b) are second hand, were manufactured to a previous version of standard BS 3632 approved by that Institution and were occupied before 6 April 2013.”\n(3) In item 3 for “5(3)” substitute “ 5(4) ”.\n(4) In the Note for “item 3” substitute “ item 4 ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 26 para. 4 in force at 6.4.2013 see Sch. 26 para. 7(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/26/paragraph/4",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}