Corporation Tax Act 2009 section 1314

Meaning of "caravan"

Section 1314 provides a uniform definition of "caravan" that applies throughout the Corporation Tax Act 2009, covering movable structures and motor vehicles designed for human habitation.

• A caravan is a structure designed for human habitation that can be towed or transported on a motor vehicle or trailer, or a motor vehicle itself designed for human habitation.
• The definition specifically excludes railway rolling stock running on rails that form part of a railway system, and any tent.
• A structure made of two separately constructed sections, designed to be bolted or clamped together on site, can still qualify as a caravan even if it cannot lawfully be moved on a road once assembled.
• This definition applies consistently across the whole of the United Kingdom and to every use of the word "caravan" in the Act.