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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Interpretation

  • Section 874 Activities in UK sector of continental shelf
  • Section 875 Meaning of “caravan”
  • Section 876 Meaning of “farming” and related expressions
  • Section 877 Meaning of grossing up
  • Section 878 Other definitions
  • Section 879 Interpretation: Scotland
  • Section 880 Interpretation: Northern Ireland
  1. Interpretation
  2. Meaning of “caravan”

Section 875 | Meaning of “caravan”

From legislation.gov.uk

(1)In this Act “caravan” means—

(a)a structure designed or adapted for human habitation which is capable of being moved by being towed or being transported on a motor vehicle or trailer, or

(b)a motor vehicle designed or adapted for human habitation,

but does not include railway rolling stock which is on rails forming part of a railway system or any tent.

(2)A structure composed of two sections—

(a)separately constructed, and

(b)designed to be assembled on a site by means of bolts, clamps or other devices,

is not prevented from being a caravan just because it cannot, when assembled, be lawfully moved on a highway (or, in Scotland or Northern Ireland, road) by being towed or being transported on a motor vehicle or trailer.

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