3 Meaning of “dwelling”

Chargeable dwellings

3  Meaning of “dwelling”

(1)     This section has effect for determining what is a dwelling for the purposes of this Part.

(2)     Subject to the following provisions of this section, a dwelling is any property which—

(a)     by virtue of the definition of hereditament in section 115(1) of the General Rate Act 1967, would have been a hereditament for the purposes of that Act if that Act remained in force; and

(b)     is not for the time being shown or required to be shown in a local or a central non-domestic rating list in force at that time; and

(c)

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