Sch 7A Pt 2 para 2 Meaning of “alteration” and “qualifying residential premises”
(1) For the purposes of this Group— “alteration” includes extension; “qualifying residential premises” means— a single household dwelling, a multiple occupancy dwelling, or a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose. (2) Where a building, when it was last lived in, formed part of a relevant residential unit then, to the extent that it would not be so regarded otherwise, the building shall be treated as having been used for a relevant residential purpose. (3) A building forms part of a relevant residential unit at any time when— (a) it is one of a number of buildings on the same site, and (b) the buildings are used together as a unit for a relevant residential purpose. (4) The following expressions have the same meaning in this Group as they have in Group 6— “multiple occupancy dwelling”(paragraph 4(2) of the Notes to that Group); “single household dwelling”(paragraph 4(1) of the Notes); “use for a relevant residential purpose”(paragraph 6 of the Notes).