Value Added Tax Act 1994

Note:U.K.

This Group does not include—

(a)removable contents other than goods of a kind mentioned in [F1item 4] of Group 5; or

(b)the supply of accommodation in a caravan or houseboat.

Textual Amendments

F1Words in Sch. 8 Pt. II Group 9 Note substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(4), 7(2)