# Finance Act 2013, Section 119: Terraces etc


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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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/119 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-119
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.