Section 115: Parts of a greater whole

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 3: Annual tax on enveloped dwellings

The fact that a part of a building is suitable for use as a dwelling does not prevent that part from forming part of a larger single dwelling.

The fact that a building or structure that is—

in the garden or grounds of a dwelling, and
occupied or enjoyed with the dwelling,

is itself suitable for use as a single dwelling does not prevent it from being treated (in accordance with section 112(2)) as part of the dwelling.

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