PART 3Annual tax on enveloped dwellings
Meaning of “dwelling”
115Parts of a greater whole
(1)
The fact that a part of a building is suitable for use as a dwelling does not prevent that part from forming part of a larger single dwelling.
(2)
The fact that a building or structure that is—
(a)
in the garden or grounds of a dwelling, and
(b)
occupied or enjoyed with the dwelling,
is itself suitable for use as a single dwelling does not prevent it from being treated (in accordance with section 112(2)) as part of the dwelling.