# Income Tax (Trading and Other Income) Act 2005, 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.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/787 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-787
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.