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Contents

Legislation
Corporation Tax Act 2009

Crossheading Interpretation

  • Section 1312 Abbreviated references to Acts
  • Section 1313 Activities in UK sector of continental shelf
  • Section 1314 Meaning of “caravan”
  • Section 1315 Claims and elections
  • Section 1316 Meaning of “connected” persons and “control”
  • Section 1317 Meaning of “farming” and related expressions
  • Section 1318 Meaning of grossing up
  • Section 1319 Other definitions
  • Section 1320 Interpretation: Scotland
  • Section 1321 Interpretation: Northern Ireland
  1. Interpretation
  2. Meaning of “caravan”

Section 1314 | 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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