130 Conversion of dwelling for non-residential use
Finance Act 2013 (2013 c 29) | Legislation

130  Conversion of dwelling for non-residential use

(1)     This section applies where a building or part of a building—

(a)     has been suitable for use as a dwelling, and

(b)     is altered for the purpose of making it suitable for use otherwise than as a dwelling.

(2)     The question whether or not the

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