Sch 10 para 5 Dwellings designed or adapted, and intended for use, as dwelling etc
(1) An option to tax has no effect in relation to any grant in relation to a building or part of a building if the building or part of the building is designed or adapted, and is intended, for use— (a) as a dwelling or number of dwellings, or (b) solely for a relevant residential purpose. (2) In relation to the expression “relevant residential purpose”, see the certification requirement imposed as a result of the application of Note (12) of Group 5 of Schedule 8 by paragraph 33 of this Schedule.