Schedule 10, Part 1, paragraph 15A(3)

For the purposes of sub-paragraph (1)(b)(i) occupation by a person of— is disregarded if the occupation is ancillary to the occupation by that person of a building. land used for the parking of cars or other vehicles, or land that is within the curtilage of a building,

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Source: legislation.gov.uk · retrieved 2026-07-28