Section 35(4A)

The meaning of “non-residential” given by Note (7A) of Group 5 of Schedule 8 (and not that given by Note (7) of that Group) applies for the purposes of this section but as if— references in that Note to item 3 of that Group were references to this section, and paragraph (b)(iii) of that Note were omitted.

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