Paragraph 24 I1

for subsection (2), substitute the following subsection—

“(2)

In subsection (1), the reference to a person having the requisite interest is a reference to—

(a)

in the case of a qualifying houseboat or qualifying park home, the person who is—

(i)

entitled to possession of the premises at which the qualifying houseboat is moored or the pitch on which the qualifying park home is stationed, or

(ii)

entitled to dispose of the qualifying houseboat or qualifying park home, or

(b)

in any other case, the person who has an owner’s interest.”; and

omit subsection (3).