# Value Added Tax Act 1994, Paragraph: Note:


This Group does not include—
(a) removable contents other than goods of a kind mentioned in item 4 of Group 5; or
(b) the supply of accommodation in a caravan or houseboat.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/9/paragraph/wrapper6n1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-9/paragraph-wrapper6n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.