Variation of definition of dwellingI14

There shall be included as a dwelling any lands and heritages or parts thereof—

a

which fall within the classes specified in Schedule 1 to these Regulations; and

b

which would, but for the provisions of section 73(1) of the Act—

i

be entered separately in the valuation roll; or

ii

in the case of parts of lands and heritages, form part of a separate entry in the valuation roll.