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Amendment of section 120 and Schedules 1 and 3 to Principal Act (accommodation)
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45. The Principal Act is amended—
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(a) in section 120(15), by substituting the following for paragraph (a):
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“(a) the circumstances, terms and conditions under which (for the purposes of paragraph 11 of Schedule 3)—
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(i) a letting of immovable goods constitutes a letting in the guest sector or holiday sector, or
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(ii) accommodation constitutes guest accommodation or holiday accommodation,”,
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(b) in Part 2 of Schedule 1, in paragraph 11, by substituting “supplies” for “letting hotel or holiday accommodation”, and
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(c) in Part 2 of Schedule 3, by substituting the following for paragraph 11:
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“11. Subject to regulations, if any—
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(a) letting immovable goods (other than in the course of the provision of facilities of a kind specified in paragraph 12), where those goods consist of a room in a hotel or guesthouse, or
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(b) the provision of holiday or guest accommodation in—
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(i) a hotel,
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(ii) a guesthouse,
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(iii) all or part of a house,
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(iv) all or part of an apartment, or
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(v) another establishment,
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including the letting of a place in a caravan park or camping site.”.
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