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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. Terraces etc

Section 119 | Terraces etc

From legislation.gov.uk

Any structure (such as a terrace of houses or a pair of semi-detached houses) that is composed of or includes dwellings is regarded as a building for the purposes of sections 117 and 118.

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