Income Tax (Trading and Other Income) Act 2005 Explanatory Notes

Section 787: Meaning of “residence”

2944.This section is based on paragraph 7 of Schedule 10 to F(No 2)A 1992.

2945.Subsection (1)(b) refers to a “caravan or houseboat”. There is an Act-wide definition of “caravan”: see the commentary on section 875 of this Act and Change 148 in Annex 1.

2946.There is also an Act-wide definition of “houseboat”: see the commentary on section 878(1) of this Act and Change 150 in Annex 1.

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