Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 10 U.K. BUILDINGS AND LAND

Textual Amendments

F1 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)

PART 1 U.K. THE OPTION TO TAX LAND

Exclusions from effect of option to tax U.K.

Residential houseboats U.K.

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.]