Sch 10 para 9 Residential houseboats
(1) An option to tax has no effect in relation to any grant made in relation to facilities for the mooring of a residential houseboat. “Mooring” includes anchoring or berthing. (2) In this paragraph— (a) “houseboat” means a houseboat within the meaning of Group 9 of Schedule 8, and (b) a houseboat is not a residential houseboat if residence in it throughout the year is prevented by the terms of a covenant, statutory planning consent or similar permission.