26 Land and premises let with dwelling-house.E+W
(1)For the purposes of this Act, any land or premises let together with a dwelling-house shall, unless it consists of agricultural land exceeding 2 acres in extent, be treated as part of the dwelling-house.
(2)For the purposes of subsection (1) above “agricultural land” has the meaning set out in section 26(3)(a) of the M1General Rate Act 1967 (exclusion of agricultural land and premises from liability for rating).