# Finance Act 2012, Paragraph 4

Extent: E+W+S+N.I.

(1) Group 9 (caravans and houseboats) is amended as follows.
(2) For item 1 substitute—
“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—
(a) were manufactured to standard BS 3632:2005 approved by the British Standards Institution, or
(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.”
(3) In item 3 for “5(3)” substitute “ 5(4) ”.
(4) In the Note for “item 3” substitute “ item 4 ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/26/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-26/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.