24SThis Part of this schedule sets out rules for determining what counts as a dwelling for the purposes of this schedule.
Commencement Information
I1 Sch. 5 para. 24 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
25SA 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.
Commencement Information
I2 Sch. 5 para. 25 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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
I3 Sch. 5 para. 26 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
27SLand that subsists, or is to subsist, for the benefit of a dwelling is taken to be part of that dwelling.
Commencement Information
I4 Sch. 5 para. 27 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
28SThe 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.
Commencement Information
I5 Sch. 5 para. 28 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
29SIn paragraph 28, “relevant deeming provision” means section 10 or 11.
Commencement Information
I6 Sch. 5 para. 29 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
30SSubsections (3) to (6) of section 59 apply for the purposes of this Part of this schedule as they apply for the purposes of subsection (1)(a) of that section.
Commencement Information
I7 Sch. 5 para. 30 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2