This section has no associated Explanatory Notes
19SA building or part of a building is a “new dwelling” if—
(a)it has been constructed for use as a single dwelling and has not previously been occupied, or
(b)it has been adapted for use as a single dwelling and has not been occupied since its adaptation.
Commencement Information
I1 Sch. 4 para. 19 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2