Schedule 7A, Part 2, Group 1, item 7(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In paragraph 6 “houseboat” means a boat or other floating decked structure designed or adapted for use solely as a place of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion.
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Source: legislation.gov.uk · retrieved 2026-07-28