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Legislation
Finance Act 2013

Crossheading Meaning of “dwelling”

  • Section 112 Meaning of “dwelling”
  • Section 113 Substantial performance of “off plan” purchase
  • Section 114 Power to modify meaning of “use as a dwelling”
  • Section 115 Parts of a greater whole
  • Section 116 Dwelling in grounds of another dwelling
  • Section 117 Dwellings in the same building
  • Section 118 Section 117: supplementary
  • Section 119 Terraces etc
  1. Meaning of “dwelling”
  2. Parts of a greater whole

Section 115 | Parts of a greater whole

From legislation.gov.uk

(1)The fact that a part of a building is suitable for use as a dwelling does not prevent that part from forming part of a larger single dwelling.

(2)The fact that a building or structure that is—

(a)in the garden or grounds of a dwelling, and

(b)occupied or enjoyed with the dwelling,

is itself suitable for use as a single dwelling does not prevent it from being treated (in accordance with section 112(2)) as part of the dwelling.

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