A building is designed as a dwelling or a number of dwellings where in relation to each dwelling the following conditions are satisfied:

(1)the dwelling consists of self-contained living accommodation;

(2)there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling;

(3)the separate use, or disposal of the dwelling, is not prohibited by the terms of any covenant, statutory planning consent or similar provision; and

(4)statutory planning consent has been granted in respect of that dwelling and its construction or conversion has been carried out in accordance with that consent.

Legislation: VATA 1994, Sch. 8, Grp. 5, Note (2)

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