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787Meaning of “residence”

(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.

NOTES
Initial Commencement
Specified date

This Act comes into force on 6 April 2005 and has effect, for the purposes of income tax for the year 2005–06 and subsequent tax years, and for the purposes of corporation tax for accounting periods ending after 5 April 2005: see s 883; for transitional provisions and savings see Sch 2 hereto.
Income Tax Allowances, Deductions & Reliefs95 Property Taxes92 Company Law & Business Entities92 Companies & Corporate Bodies92 Property Income92 Income Tax92 Trading Income94 Real Property Law92 Administration & Collection of Income Tax99 Employment & Labour Law95 Tax Law92 Exempt Income93 Personal Taxes92 Employment Taxes95 Employment Income95

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