{
  "url": "https://openlegislation.uk/value-added-tax-caravans-order-2024/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-caravans-order-2024/article-2.json",
  "legislation": "uksi/2024/910",
  "legislation_title": "The Value Added Tax (Caravans) Order 2024",
  "legislation_url": "https://openlegislation.uk/value-added-tax-caravans-order-2024",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of Group 9 of Schedule 8 to the Value Added Tax Act 1994",
  "text": "(1) Group 9 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: caravans and houseboats) is amended as follows.\n(2) For paragraphs (a) and (b) of item 1, substitute—\n“(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\n(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 9 was amended by paragraph 4(2) of Schedule 26 to the Finance Act 2012 (c. 14); it was also amended by S.I. 2015/1949."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/910/article/2",
    "retrieved_at": "2026-10-28T21:26:52.475540+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."
}