Introduction Details of the Sections Section 114 – Power to modify meaning of “use as a dwelling”
110.Subsection (1) provides for the Treasury to amend this Part by order in order to specify cases where use of a building is to be use as a dwelling for sections 112(1) or 113(1).
111.Subsection (2) notes that the reference in section 116(8)(a) of FA 2003 to “the purposes of subsection (1)” includes a reference for the purposes of sections 112(1) and 113(1).