Paragraph 7 F1

This paragraph sets out rules for determining what counts as a dwelling for the purposes of this Schedule.

A building or part of a building counts as a dwelling if—

Land that is, or is to be, occupied or enjoyed with a dwelling as a garden or grounds (including any building or structure on such land) is taken to be part of that dwelling.

Land that subsists, or is to subsist, for the benefit of a dwelling is taken to be part of the dwelling.

The subject-matter of a transaction is also taken to include an interest in a dwelling if—

In sub-paragraph (5)—

• “contract” includes any agreement;

• “relevant deeming provision” means any of sections 44 to 45A, paragraph 5(1) or (2) of Schedule 2A or paragraph 12A or 19(3) of Schedule 17A.

A building or part of a building used for a purpose specified in section 116(2) or (3) is not used as a dwelling for the purposes of sub-paragraph (2) or (5).

Where a building or part of a building is used for a purpose mentioned in sub-paragraph (7), no account is to be taken for the purposes of sub-paragraph (2) of its suitability for any other use.