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Income Tax (Trading and Other Income) Act 2005
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875Meaning of “caravan”
Explanatory NotesShow EN
(1)In this Act “caravan” means—
(a)a structure designed or adapted for human habitation which is capable of being moved by being towed or being transported on a motor vehicle or trailer, or
(b)a motor vehicle designed or adapted for human habitation,
but does not include railway rolling stock which is on rails forming part of a railway system or any tent.
(2)A structure composed of two sections—
(a)separately constructed, and
(b)designed to be assembled on a site by means of bolts, clamps or other devices,
is not prevented from being a caravan just because it cannot, when assembled, be lawfully moved on a highway (or, in Scotland or Northern Ireland, road) by being towed or being transported on a motor vehicle or trailer.
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