Commentary on Sections Overview Overview Section 20: Caravan sites where trade carried on
117.This section allows a person who carries on a trade associated with the operation of a caravan site to include in the receipts of that trade income from letting pitches or caravans where the letting does not itself constitute a trade. It is based on ESC B29. See Change 3 in Annex 1.
118.See section 875 and Change 148 in Annex 1 for the definition of “caravan”.