Sch 8 Pt II para 2 Meaning of “residential accommodation”
(1) For the purposes of this Group “ residential accommodation ” means — (a) a building, or part of a building, that consists of a dwelling or a number of dwellings; (b) a building, or part of a building, used for a relevant residential purpose; (c) a caravan used as a place of permanent habitation; or (d) a houseboat. (2) For the purposes of this Group “ use for a relevant residential purpose ” has the same meaning as it has for the purposes of Group 1 in Schedule 7A (see paragraph 7(1) of the Notes to that Group). (3) In sub-paragraph (1)(d) “ houseboat ” has the meaning given by paragraph 7(3) of the Notes to Group 1 in Schedule 7A.