# The Value Added Tax (Caravans) Order 2024, Article 2: Amendment of Group 9 of Schedule 8 to the Value Added Tax Act 1994


(1) Group 9 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: caravans and houseboats) is amended as follows.
(2) 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.”.

---
Source: https://www.legislation.gov.uk/uksi/2024/910/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-caravans-order-2024/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.