Article 2 Amendment of Group 9 of Schedule 8 to the Value Added Tax Act 1994

Group 9 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: caravans and houseboats)^f1 is amended as follows.

For paragraphs (a) and (b) of item 1, substitute—

“(a)

were manufactured to a version of standard BS 3632 issued by the British Standards Institution which came into effect on or after 17th June 2005, or

(b)

are second-hand, were occupied before 6th April 2013 and were manufactured to a version of standard BS 3632 issued by that Institution which came into effect before 17th June 2005.”.