Part 7Income charged under this Act: rent-a-room and foster-care relief
Chapter 1Rent-a-room relief
Basic definitions
787Meaning 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.