Regulation 27 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^f1; or

(ii)

home working.

Annotations

f1: In this case, “lease” does not only mean a long lease - see regulation 3(1).