Schedule 10, Part 1, paragraph 9(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this paragraph— “houseboat” means a houseboat within the meaning of Group 9 of Schedule 8, and a houseboat is not a residential houseboat if residence in it throughout the year is prevented by the terms of a covenant, statutory planning consent or similar permission.
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Source: legislation.gov.uk · retrieved 2026-07-28