SCHEDULES
SCHEDULE 8 Zero-rating
C1Part II The Groups
Annotations:
Modifications etc. (not altering text)
Group 9— Caravans and houseboats
Note:
This Group does not include—
a
removable contents other than goods of a kind mentioned in F1item 4 of Group 5; or
b
the supply of accommodation in a caravan or houseboat.
Sch. 8 Pt. II applied (with modifications) (E.W.) (1.4.2013) by The National Health Service (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013 (S.I. 2013/349), reg. 1, Sch. 9 para. 17