6(1)Schedule 7A to VATA 1994 (charge at reduced rate) is amended as follows.
(2)In Part 1 (index to reduced-rate supplies of goods and services), at the appropriate place insert—
| “Caravans | Group 12”. |
(3)In Part 2 (the groups), at the end insert—
Supplies of 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.
2The supply of such services as are described in paragraph 1(1) or 5(4) of Schedule 4 in respect of a caravan within item 1.
NOTE:
This Group does not include—
removable contents other than goods of a kind mentioned in item 4 of Group 5 of Schedule 8, or
the supply of accommodation in a caravan.”