Residential houseboatsU.K.
[F19.(1)An option to tax has no effect in relation to any grant made in relation to facilities for the mooring of a residential houseboat.
“Mooring” includes anchoring or berthing.
(2)In this paragraph—
(a)“houseboat” means a houseboat within the meaning of Group 9 of Schedule 8, and
(b)a houseboat is not a residential houseboat if residence in it throughout the year is prevented by the terms of a covenant, statutory planning consent or similar permission.]
Textual Amendments
F1Sch. 10 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 2 (with Sch. 2)