Paragraph 6 I1

Schedule 7A to VATA 1994 (charge at reduced rate) is amended as follows.

In Part 1 (index to reduced-rate supplies of goods and services), at the appropriate place insert—

“

Caravans

Group 12

”.

In Part 2 (the groups), at the end insert—

“GROUP 12

CARAVANS

Item No

1

Supplies of 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.

2

The supply of such services as are described in paragraph 1(1) or 5(4) of Schedule 4 in respect of a caravan within item 1.

NOTE: This Group does not include—

(a)

removable contents other than goods of a kind mentioned in item 4 of Group 5 of Schedule 8, or

(b)

the supply of accommodation in a caravan.”