Point in time view as at 06/04/2013.
There are currently no known outstanding effects for the Value Added Tax Act 1994, GROUP 12.
Textual Amendments
F1Sch. 7A Pt. 2 Group 12 inserted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 6(3), 7(2)
1Supplies of caravans 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.
2U.K.The supply of such services as are described in paragraph 1(1) or 5(4) of Schedule 4 in respect of a caravan within item 1.
NOTE: This Group does not include—
removable contents other than goods of a kind mentioned in item 4 of Group 5 of Schedule 8, or
the supply of accommodation in a caravan.]
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