Anyone who is involved in the manufacture or sale of caravans and houseboats, is a caravan site owner, or who provides accommodation in caravans and houseboats, or mooring facilities for houseboats.The term ‘caravan’ is not defined in the VAT legislation.

One major cable company charges about $80 (before the fees) for an Internet-only connection service that's fast enough to download a two-hour movie in 13 minutes.

That would work out at a $70 monthly saving over the full-featured TV package.

Further information is available in VAT Information sheet 04/13.

This notice and others mentioned are available on the HM Revenue and Customs (HMRC) website.

Read on to see the 20 awesome dating apps that made our list. Singles Around Me is a dating app based on the belief that chance encounters with the people who just happen to be nearby can lead to lasting connections (the founder met his wife in just such a chance encounter many years ago.) This app lets you find cool people near you, based on your GPS.

It is open to people of any gender or sexual orientation.

In practice we base our interpretation on the definitions in the Caravan Sites and Control of Development Act 1960 and the Caravans Sites Act 1968.

A caravan is a structure that: A ‘twin unit’ caravan can fall within this definition if composed of no more than two sections designed to be assembled on site by means of bolts, clamps and other devices, as long as, once assembled, it is physically capable of being moved from one place to another.

WEST PALM BEACH, FL – FEBRUARY 14: Karen Brown (L) and Douglas Brown hold hands as they are wed during a group Valentine’s day wedding at the National Croquet Center on February 14, 2013 in West Palm Beach, Florida.

The group wedding ceremony is put on by the Palm Beach Country Clerk & Comptroller’s office and approximately 40 couples tied the knot.

The cost is the pin count it can take to drive them.