Paragraph 2 Meaning of “alteration” and “qualifying residential premises”F1

“alteration” includes extension;

“qualifying residential premises” means—

1. (a)

   a single household dwelling,

2. (b)

   a multiple occupancy dwelling, or

3. (c)

   a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose.

“multiple occupancy dwelling”(paragraph 4(2) of the Notes to that Group);

“single household dwelling”(paragraph 4(1) of the Notes);

“use for a relevant residential purpose”(paragraph 6 of the Notes).