Vconst22100 - zero-rating the development of residential caravan parks: what is a 'permanent park for residential caravans'? - hmrc internal manual
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VCONST22100 - ZERO-RATING THE DEVELOPMENT OF RESIDENTIAL CARAVAN PARKS: WHAT IS A 'PERMANENT PARK FOR RESIDENTIAL CARAVANS'? ‘Permanent park for residential caravans’ isn’t
defined, although Note 19 to Group 5 restricts the meaning of ‘residential caravan’. The term ‘permanent park for residential caravans’ envisages a site where people live, treating their
caravans as dwellings. VATLP - VAT Land and Property refers. Previous page Next page Print this page