[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.]