# Value Added Tax Act 1994, Chapter GROUP 12: CARAVANS


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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.