SDLTM00365A - Scope: what is chargeable: land transactions: Residential Property 바카라 사이트“ Definitions (2)
(This page was introduced on 01 October 2019)
Within subparagraph (a) of the definition of 바카라 사이트˜residential property바카라 사이트™ there are two categories of building:
1. Used as a dwelling or suitable for use as a dwelling (see Category 1 at SDLTM00380 바카라 사이트“ SDLTM00390)
2. In the process of being constructed or adapted for use as a dwelling (see Category 2 at SDLTM00400)
S.116(6) specifies that a 바카라 사이트˜building바카라 사이트™ includes part of a building so where a single building is sold in separate parts, the legislation can be applied separately to each part.
The term 바카라 사이트˜dwelling바카라 사이트™ is defined on the next page 바카라 사이트˜SDLTM00372.바카라 사이트™