Textual Amendments
F1Sch. 6B inserted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 3
7(1)This paragraph sets out rules for determining what counts as a dwelling for the purposes of this Schedule.U.K.
(2)A building or part of a building counts as a dwelling if—
(a)it is used or suitable for use as a single dwelling, or
(b)it is in the process of being constructed or adapted for such use.
(3)Land that is, or is to be, occupied or enjoyed with a dwelling as a garden or grounds (including any building or structure on such land) is taken to be part of that dwelling.
(4)Land that subsists, or is to subsist, for the benefit of a dwelling is taken to be part of that dwelling.
(5)The main subject-matter of a transaction is also taken to consist of or include an interest in a dwelling if—
(a)substantial performance of a contract constitutes the effective date of that transaction by virtue of a relevant deeming provision,
(b)the main subject-matter of the transaction consists of or includes an interest in a building, or a part of a building, that is to be constructed or adapted under the contract for use as a single dwelling, and
(c)construction or adaptation of the building, or the part of a building, has not begun by the time the contract is substantially performed.
(6)In sub-paragraph (5)—
“contract” includes any agreement (including, in the case of Scotland, missives of let not constituting a lease);
“relevant deeming provision” means any of sections 44 to 45A [F2or paragraph 5(1) or (2) of Schedule 2A] or paragraph 12A or 19(3) of Schedule 17A;
“substantially performed” has the same meaning as in section 44.
(7)Subsections (2) to (5) of section 116 apply for the purposes of this paragraph as they apply for the purposes of subsection (1)(a) of that section.]
Textual Amendments
F2Words in Sch. 6B para. 7(6) inserted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 9