112 Meaning of “dwelling-house”.E+W
(1)For the purposes of this Part a dwelling-house may be a house or a part of a house.
(2)Land let together with a dwelling-house shall be treated for the purposes of this Part as part of the dwelling-house unless the land is agricultural land (as defined in section 26(3)(a) of the M1General Rate Act 1967) exceeding two acres.