Part 7

Income charged under this Act: rent-a-room and qualifying care relief
Chapter 1

Rent-a-room relief

Basic definitions

Meaning of “residence”
787
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.
Words in Pt. 7 heading substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 34 (with Sch. 1 para. 37)