Meaning of “residential accommodation”U.K.
2(1)For the purposes of this Group “residential accommodation” means—
(a)a building, or part of a building, that consists of a dwelling or a number of dwellings;
(b)a building, or part of a building, used for a relevant residential purpose;
(c)a caravan used as a place of permanent habitation; or
(d)a houseboat.
(2)For the purposes of this Group “use for a relevant residential purpose” has the same meaning as it has for the purposes of Group 1 (see paragraph 7(1) of the Notes to that Group).
(3)In sub-paragraph (1)(d) “houseboat” has the meaning given by paragraph 7(3) of the Notes to Group 1.