This section has no associated Explanatory Notes
26SLand 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.
Commencement Information
I1 Sch. 5 para. 26 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2