There are currently no known outstanding effects for the Finance Act 2012, Paragraph 4.
4(1)Group 9 (caravans and houseboats) is amended as follows.U.K.
(2)For item 1 substitute—
“1Caravans which exceed the limits of size of a trailer for the time being permitted to be towed on roads by a motor vehicle having a maximum gross weight of 3,500 kilogrammes and which—
(a)were manufactured to standard BS 3632:2005 approved by the British Standards Institution, or
(b)are second hand, were manufactured to a previous version of standard BS 3632 approved by that Institution and were occupied before 6 April 2013.”
(3)In item 3 for “5(3)” substitute “ 5(4) ”.
(4)In the Note for “item 3” substitute “ item 4 ”.
Commencement Information
I1Sch. 26 para. 4 in force at 6.4.2013 see Sch. 26 para. 7(2)
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