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HMRC internal manual

VAT Land and Property

• From: HM Revenue & Customs
• Published: 10 April 2016
• Updated: 7 July 2017, see all updates

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1. Contents
2. VATLP21000
3. VATLP21100

Caravans and houseboats: the distinction between residential and seasonal pitches

See section VATLP13000 and Notice 701/20 Caravans and houseboats for information about caravan pitches.

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