Section 787 Meaning of “residence”
(1)
In this Chapter “residence” means—
(a)
a building, or part of a building, occupied or intended to be occupied as a separate residence, or
(b)
a caravan or houseboat.
(2)
If a building, or part of a building, designed for permanent use as a single residence is temporarily divided into two or more separate residences, it is still treated as a single residence.
Notes on Part 7
Textual amendments
- F1
Words in Pt. 7 heading substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 34 (with Sch. 1 para. 37)