{
  "url": "https://openlegislation.uk/value-added-tax-caravans-order-2015/note",
  "json_url": "https://openlegislation.uk/value-added-tax-caravans-order-2015/note.json",
  "legislation": "uksi/2015/1949",
  "legislation_title": "The Value Added Tax (Caravans) Order 2015",
  "legislation_url": "https://openlegislation.uk/value-added-tax-caravans-order-2015",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends Group 9 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: caravans and houseboats) to insert a reference to the 2015 approved British Standard for residential caravans (BS 3632:2015) which has been introduced by the British Standards Institution to replace the existing approved 2005 British Standard for such caravans (BS 3632:2005).\nCopies of BS 3632:2015 can be obtained either online at bsishop.com or by post by writing to the British Standards Institution at 389 Chiswick High Road, London W4 4AL.\nA Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1949/note",
    "retrieved_at": "2026-10-28T23:29:59.211938+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}