Sewerage services
Caravans and mobile homes
Connection to mains services
Commentary –
Indirect Tax Reporter ¶32-290
Utility supplies by caravan site operators
Commentary –
Indirect Tax Reporter ¶20-450
;
Indirect Tax Reporter ¶32-290
;
Indirect Tax Reporter ¶34-479
Value added tax, zero-rating
Commentary –
Quick Overview ¶68730
Zero-rating
Commentary –
Indirect Tax Reporter ¶20-450
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 2