Commentary on Sections Part 7: Income charged under this Act: rent-a-room and foster-care relief Overview Section 787: Meaning of “residence”
2944.This section is based on paragraph 7 of Schedule 10 to F(No 2)A 1992.
2945.Subsection (1)(b) refers to a “caravan or houseboat”. There is an Act-wide definition of “caravan”: see the commentary on section 875 of this Act and Change 148 in Annex 1.
2946.There is also an Act-wide definition of “houseboat”: see the commentary on section 878(1) of this Act and Change 150 in Annex 1.