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Statutory Instruments

2015 No. 1949

Value Added Tax

The Value Added Tax (Caravans) Order 2015

Made

30th November 2015

Laid before the House of Commons

1st December 2015

Coming into force

2nd December 2015

The Treasury make the following Order in exercise of the power conferred by section 30(4) of the Value Added Tax Act 1994( 1 ).

Citation and commencement

1. This Order may be cited as the Value Added Tax (Caravans) Order 2015 and comes into force on 2nd December 2015.

Amendment of Group 9 of Schedule 8 to the Value Added Tax Act 1994

2. —(1) Group 9 of Schedule 8 to the Value Added Tax Act 1994(zero-rating: caravans and houseboats)( 2 ) is amended as follows.

(2) In item 1(a), after “BS 3632:2005” insert “or BS 3632:2015( 3 )”.

Charlie Elphicke

George Hollingbery

Two of the Lords Commissioners of Her Majesty’s Treasury

30th November 2015

( 1 )

( 2 )

Group 9 was amended by section 196 of, and paragraphs 1 and 4 of Schedule 26 to, the Finance Act 2012 (c. 14) .

( 3 )

Residential Park Homes, British Standard Publications UK, 30 November 2015, ISBN 9780580767883.

1. Citation and commencement

2. Amendment of Group 9 of Schedule 8 to the Value Added Tax Act 1994

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Value Added Tax (Caravans) Order 2015 (2015/1949)

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