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Finance Act 2013

Section 130 – Conversion of dwelling for non-residential use

187.Subsection (1) applies this section where a building, or any part of it, has previously been suitable as a dwelling and is then altered so as to make is unsuitable to use as a dwelling.

188.Subsection (2) states that it is a question of fact whether the alterations at subsection (1)(b) above render the building or part unsuitable for use as a dwelling.

189.Subsection (3) provides that once planning permission or development consent has been granted for the alterations, the building or the part of it is unsuitable for use as a dwelling.

190.Subsection (4) defines “planning permission” for the purposes of this section.

191.Subsection (5) provides the references for the relevant planning enactments for the purposes of the definition in subsection (4).

192.Subsection (6) defines “development consent” for the purposes of this section.

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