SCHEDULES

F1SCHEDULE 10 BUILDINGS AND LAND

PART 1THE OPTION TO TAX LAND

Exclusions from effect of option to tax

Residential houseboats

9.

(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.