Section 1314 — Corporation Tax Act 2009: Meaning of “caravan”

Meaning of “caravan” 1314 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.