Value Added Tax Act 1994

3U.K.The supply of such services as are described in paragraph 1(1) or [F15(4)] of Schedule 4 in respect of a caravan comprised in item 1 or a houseboat comprised in item 2.

Textual Amendments

F1Word in Sch. 8 Pt. II Group 9 item 3 substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(3), 7(2)