# Local Government Finance Act 1988, Paragraph 14

Extent: E+W

(1) A person is an exempt individual on a particular day if—
(a) throughout the day he has no fixed abode in England and Wales or elsewhere, and
(b) at the end of the day the place of his sole or main residence does not consist of a building, caravan or residential boat.
(2) A residential boat is a boat which is designed or adapted for human habitation.

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Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/1/paragraph/14 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.