SCHEDULES
SCHEDULE 26Categorisation of supplies
PART 1Zero-rated supplies
4Caravans
1
Group 9 (caravans and houseboats) is amended as follows.
2
For item 1 substitute—
1
Caravans which exceed the limits of size of a trailer for the time being permitted to be towed on roads by a motor vehicle having a maximum gross weight of 3,500 kilogrammes and which—
a
were manufactured to standard BS 3632:2005 approved by the British Standards Institution, or
b
are second hand, were manufactured to a previous version of standard BS 3632 approved by that Institution and were occupied before 6 April 2013.
3
In item 3 for “5(3)” substitute “5(4)”.
4
In the Note for “item 3” substitute “item 4”.