[F1Power to modify meaning of “use as a dwelling”U.K.
Textual Amendments
F1Sch. B1 inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 36
5(1)The Treasury may by regulations amend paragraph 4 for the purpose of clarifying or changing the cases where a building is or is not to be regarded as being used as a dwelling (or suitable for use as a dwelling).U.K.
(2)The provision that may be made under sub-paragraph (1) includes, in particular, provision omitting or adding cases where a building is or is not to be regarded as being used (or as suitable for use) as a dwelling.
(3)Regulations under this paragraph may make incidental, consequential, supplementary or transitional provision or savings.
(4)In this paragraph “building” includes a part of a building.]