There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 806B.
(1)In this Chapter “residence” means—
(a)a building, or part of a building, occupied or intended to be occupied as a separate residence, or
(b)a caravan or houseboat.
(2)If a building, or part of a building, designed for permanent use as a single residence is temporarily divided into two or more separate residences, it is still treated as a single residence.]
Textual Amendments
F1Ss. 806A, 806B inserted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 7 (with Sch. 1 para. 37)
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