Chair rents

Facilities for sport or physical recreation

Generally

Holiday accommodation

Generally

Sale of

Mooring or aircraft storage

Case law

Option to acquire taxable interest

Parking vehicles

Pitches

Caravans

Tents and camping facilities

Right to game or fish

Rights to standing timber

Rooms for letting

Seat, etc. at place of entertainment

Sleeping accommodation

Supplies under developmental leases, etc.

Generally

Prospective repeal