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Corporation Tax Act 2009

Section 1314: Meaning of “caravan”

3358.This section defines “caravan”. It is based on sections 15 and 70A of ICTA, section 29 of the Caravan Sites and Control of Development Act 1960, section 13 of the Caravan Sites Act 1968 and section 8 of the Mobile Homes Act 1975. The corresponding rule for income tax is in section 875 of ITTOIA.

3359.It effects a change in the law in two ways. First it provides a uniform definition of “caravan” for the whole of the United Kingdom. Second it applies that definition to all occurrences of “caravan” in this Act. See Change 96 in Annex 1.

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