# Finance Act 2013, Section 115: Parts of a greater whole


(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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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/115 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.