# Value Added Tax Act 1994, Paragraph 1: Item No


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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/chapter/12/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/chapter-12/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.