SCHEDULES
F1SCHEDULE 10 BUILDINGS AND LAND
Annotations:
Amendments (Textual)
PART 1THE OPTION TO TAX LAND
Exclusions from effect of option to tax
9Residential houseboats
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.
Sch. 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)