Paragraph 2

For the purposes of this Schedule—

(a)

the question whether any premises are used wholly for the purposes of a private dwelling or private dwellings shall be determined in accordance with Schedule 13 to this Act;

(b)

the expression " private garage " means a hereditament having a floor space not exceeding 240 square feet and used as a lock-up garage, other than a hereditament which—

(i)

forms part of the premises in which a business of providing services for motor vehicles is carried on; or

(ii)

is provided by the keeper of a hotel, inn, guesthouse or boarding-house and used wholly or mainly for the motor vehicles of his guests ; or

(iii)

is used as a garage for a motor vehicle chargeable with duty under Schedule 2, 3 or 4 to the 1962 c. 13.Vehicles (Excise) Act 1962 (which Schedules comprise hackney carriages, tractors and goods vehicles), whether it is also used for any other vehicle or not;

(c)

the expression " private storage premises " means a hereditament used wholly in connection with a dwelling-house or dwelling-houses and so used wholly or mainly for the storage or accommodation of any of the following articles belonging to persons residing in that dwelling-house or those dwelling-houses, namely, household stores and other articles of domestic use and light vehicles (that is to say, bicycles, tricycles, perambulators and other similar vehicles) whether mechanically propelled or not.