{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-20.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/9A/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": "What counts as a dwelling",
  "text": "(1) This paragraph sets out rules for determining what counts as a dwelling for the purposes of this Schedule.\n(2) A building or part of a building counts as a dwelling if—\n(a) it is used or suitable for use as a single dwelling, or\n(b) it is in the process of being constructed or adapted for such use.\n(3) Land that is, or is to be, occupied or enjoyed with a dwelling as a garden or grounds (including any building or structure on that land) is taken to be part of that dwelling.\n(4) Land that subsists, or is to subsist, for the benefit of a dwelling is taken to be part of that dwelling.\n(5) The main subject-matter of a transaction is also taken to consist of or include an interest in a dwelling if—\n(a) substantial performance of a contract constitutes the effective date of that transaction by virtue of a relevant deeming provision,\n(b) the main subject-matter of the transaction consists of or includes an interest in a building, or a part of a building, that is to be constructed or adapted under the contract for use as a single dwelling, and\n(c) construction or adaptation of the building, or part of a building, has not begun by the time the contract is substantially performed.\n(6) In sub-paragraph (5)—\n“contract” includes any agreement;\n“relevant deeming provision” means any of sections 44 to 45A or paragraph 5(1) or (2) of Schedule 2A or paragraph 12A of Schedule 17A;\n“substantially performed” has the same meaning as in section 44.\n(7) 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).\n(8) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 9A inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/9A/paragraph/20",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}