(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.
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 & Reliefs95Property Taxes92Company Law & Business Entities92Companies & Corporate Bodies92Property Income92Income Tax92Trading Income94Real Property Law92Administration & Collection of Income Tax99Employment & Labour Law95Tax Law92Exempt Income93Personal Taxes92Employment Taxes95Employment Income95