Income Tax (Trading and Other Income) Act 2005 section 875

Meaning of "caravan"

Section 875 defines the term "caravan" for the purposes of the Income Tax (Trading and Other Income) Act 2005.

  • A caravan is a transportable structure or motor vehicle designed or adapted for human habitation
  • Railway rolling stock on rails forming part of a railway system and tents are excluded from the definition
  • A two-section structure designed to be assembled on site using bolts, clamps or similar devices can still qualify as a caravan
  • Such a two-section structure is not disqualified simply because, once assembled, it cannot lawfully be moved on a highway or road

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