Section 806B Meaning of “residence”F1
In this Chapter “residence” means—
a building, or part of a building, occupied or intended to be occupied as a separate residence, or
a caravan or houseboat.
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.
Annotations
Textual amendments
- F1
Ss. 806A, 806B inserted (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. 7 (with Sch. 1 para. 37)
Notes on Part 7
Textual amendments
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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)
Notes on Chapter 2
Textual amendments
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Pt. 7 Ch. 2 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. 29 (with Sch. 1 para. 37)