# Value Added Tax Act 1994, Paragraph 3


The supply of such services as are described in paragraph 1(1) or 5(4) of Schedule 4 in respect of a caravan comprised in item 1 or a houseboat comprised in item 2.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/9/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-9/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.