37 Residential property development activities: “residential property”

37  Residential property development activities: “residential property”

(1)     For the purposes of this Part “residential property” means—

(a)     a building or part of a building that is designed or adapted, or is in the process of being constructed or adapted, for use as a dwelling,

(b)     land that is or forms part of the garden or grounds of a building or part within paragraph (a) (including any building or structure on such land),

(c)     an interest in or

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