SCHEDULES
F1SCHEDULE 10 BUILDINGS AND LAND
Annotations:
Amendments (Textual)
PART 1THE OPTION TO TAX LAND
Exclusions from effect of option to tax
8Residential caravans
1
An option to tax has no effect in relation to any grant made in relation to a pitch for a residential caravan.
2
A caravan is not a residential caravan if residence in it throughout the year is prevented by the terms of a covenant, statutory planning consent or similar permission.
Sch. 10 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 2 (with Sch. 2)