112 Meaning of “dwelling”
Finance Act 2013 (2013 c 29) | Legislation

Meaning of “dwelling”

112  Meaning of “dwelling”

(1)     A building or part of a building counts as a dwelling at any time when—

(a)     it is used or suitable for use as a single dwelling, or

(b)     it is in the process of being constructed or adapted for such use.

(2)     Land that is, or is at any time intended to be, occupied

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