184 Land let with or used for purposes of dwelling-house

184  Land let with or used for purposes of dwelling-house

(1)     For the purpose of this Part land let together with a dwelling-house shall be treated as part of the dwelling-house, unless the land is agricultural land (within the meaning set out in section 26(3)(a) of the General Rate Act 1967) exceeding two acres.

(2)     There shall be treated as included in a dwelling-house any land which is not

Powered by Lexis+®

Popular documents