# Finance Act 2000, Paragraph 7

Extent: E+W+S+N.I.

In paragraph 5 (interpretation), after sub-paragraph (3) insert—
“(3A) For the purposes of paragraph 1(1)(aa) and (ab) above “residential accommodation” means—
(a) a building, or part of a building, that consists of a dwelling or a number of dwellings;
(b) a building, or part of a building, used for a relevant residential purpose;
(c) a caravan used as a place of permanent habitation; or
(d) a houseboat.
(3B) For the purposes of paragraph 1(1)(aa) and (ab) above “use for a relevant charitable purpose” means use by a charity in either or both of the following ways, namely—
(a) otherwise than in the course or furtherance of a business;
(b) as a village hall or similarly in providing social or recreational facilities for a local community.”

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/35/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-35/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.