Regulation 23 Exclusion from meaning of “non-residential premises”
In this Part, “non-residential premises” do not include—
(a)
premises due to be converted to a dwelling-house by the time the sale of the property interest is complete; or
(b)
a dwelling-house or a building ancillary to a dwelling-house used for either or both of the following purposes—
(i)
letting under a lease; or
(ii)
home working.