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Value Added Tax Act 1994

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Changes over time for: GROUP 12

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Point in time view as at 06/04/2013.

Changes to legislation:

There are currently no known outstanding effects for the Value Added Tax Act 1994, GROUP 12. Help about Changes to Legislation

[F1GROUP 12U.K.CARAVANS

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)

Item NoU.K.

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—

(a)

removable contents other than goods of a kind mentioned in item 4 of Group 5 of Schedule 8, or

(b)

the supply of accommodation in a caravan.]

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