Paragraph 8 Residential caravansF1
(1)
An option to tax has no effect in relation to any grant made in relation to a pitch for a residential caravan.
(2)
A caravan is not a residential caravan if residence in it throughout the year is prevented by the terms of a covenant, statutory planning consent or similar permission.
Annotations
Textual amendments
- F1
Sch. 10 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 2 (with Sch. 2)