9.—(1) All living accommodation is similar to other living accommodation unless, at the time the employee or member of the employee’s family starts to occupy the new accommodation, its market value exceeds that of the accommodation occupied immediately prior to it by more than 20%.
(2) Where the living accommodation is not capable of being sold separately (whether because it forms part of larger premises in multiple occupation or otherwise), its market value shall be taken to be such amount as would be obtained if the factors that prevented its separate sale were disregarded.
10.—(1) Living accommodation is improved property if works have been carried out to it which—
(a)materially improve it; and
(b)are not carried out wholly for the purposes of complying with a statutory requirement or a requirement imposed by a government department, a statutory body or a person holding a statutory office.
(2) For the purposes of sub-paragraph (1), a property is materially improved by works if—
(a)its market value on the date the works are substantially completed (“MVW”) exceeds what would have been its market value on that date if the works had not been carried out (“MV”); and
(b)the amount by which MVW exceeds MV is greater than 20% of MV.
(3) Where the living accommodation is not capable of being sold separately (whether because it forms part of larger premises in multiple occupation or otherwise), both MVW and MV shall be taken to be such amount as would be obtained if the factors that prevented its separate sale were disregarded.
(4) For the purposes of sub-paragraph (1)(b)—
“statutory body” means a body set up by or under an enactment (including an enactment comprised in, or an instrument made under, an Act of the Scottish Parliament);
“statutory office” means a body set up by or under such an enactment; and
“statutory requirement” means a requirement imposed by provision made by or under such
an enactment.