Variation of definition of dwellingI14
There shall be included as a dwelling any lands and heritages or parts thereof—
a
which fall within the classes specified in Schedule 1 to these Regulations; and
b
which would, but for the provisions of section 73(1) of the Act—
i
be entered separately in the valuation roll; or
ii
in the case of parts of lands and heritages, form part of a separate entry in the valuation roll.