- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
2.—(1) The definition of dwelling in section 72(2) of the Act is hereby varied by including as a dwelling any lands and heritages—
(a)which fall within the class specified in paragraph (2) or that specified in paragraph (3); and
(b)which would, but for the provisions of section 73(1) of the Act, be entered separately in the valuation roll.
(2) The class specified in this paragraph is lands and heritages which are a garage, a carport or, as the case may be, a car parking stance—
(a)the use of which is ancillary to, and which is used wholly in connection with, another dwelling; and
(b)which is used wholly or mainly for the accommodation of one or more private motor vehicles.
(3) The class specified in this paragraph is lands and heritages—
(a)the use of which is ancillary to, and which are used wholly in connection with, another dwelling; and
(b)which are used wholly or mainly for the storage of articles of domestic use (including cycles and other similar vehicles).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: