Income Tax (Trading and Other Income) Act 2005

787Meaning of “residence”U.K.
This adran has no associated Nodiadau Esboniadol

(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.