http://www.legislation.gov.uk/eur/2011/282/article/43Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)Council Implementing Regulation (EU) No 282/2011Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011R0282-20200101texttext/xmlen2020-01-01CHAPTER VIIRATES
Article 43

‘Provision of holiday accommodation’ as referred to in point (12) of Annex III to Directive 2006/112/EC shall include the hiring out of tents, caravans or mobile homes installed on camping sites and used as accommodation.

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<ukm:Section Ref="chapter-IV" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/IV">Ch. 4</ukm:Section>
<ukm:Section Ref="chapter-IV-article-5c" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/IV/article/5c" FoundRef="chapter-IV">Art. 5c</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods</ukm:AffectingTitle>
<ukm:AffectingProvisions>Regulation</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2021-01-01" Qualification="wholly in force" Applied="false"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
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<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2011/282/pdfs/eur_20110282_adopted_en.pdf" Date="2011-03-15" Size="1093250"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2011/282/pdfs/eur_20110282_2015-01-01_en.pdf" Date="2015-01-01" Size="1014118" Revised="2015-01-01"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2011/282/pdfs/eur_20110282_2017-01-01_en.pdf" Date="2017-01-01" Size="560236" Revised="2017-01-01"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2011/282/pdfs/eur_20110282_2019-01-01_en.pdf" Date="2019-01-01" Size="567572" Revised="2019-01-01"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2011/282/pdfs/eur_20110282_2020-01-01_en.pdf" Date="2020-01-01" Size="727949" Revised="2020-01-01"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="112"/>
<ukm:BodyParagraphs Value="100"/>
<ukm:ScheduleParagraphs Value="12"/>
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</proprietary>
</meta>
<portionBody eId="body" period="#period2">
<chapter eId="chapter-VII" period="#period1">
<num>CHAPTER VII</num>
<heading>
<strong>RATES</strong>
</heading>
<article eId="article-43" period="#period1">
<num>Article 43</num>
<content>
<p>‘Provision of holiday accommodation’ as referred to in point (12) of Annex III to Directive 2006/112/EC shall include the hiring out of tents, caravans or mobile homes installed on camping sites and used as accommodation.</p>
</content>
</article>
</chapter>
</portionBody>
</portion>
</akomaNtoso>