Chapter CG73928
| Published date | 12 March 2016 |
| Record Number | CG73928 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
TCGA92\Sch1B para 5
A building is an institutional building it is used as:
- residential accommodation for school pupils;
- residential accommodation for members of the armed forces;
- a home or institution providing residential accommodation for children;
- a home or institution providing residential accommodation with personal care for people who are elderly or disabled, or who have or have had alcohol or drug dependency or mental disorders;
- hospitals or hospices;
- prisons or similar establishments;
- hotels or similar establishments;
- an institution that is the sole or main residence of its residents;
- certain student accommodation in England and Wales (Para4 of Sch14 to the Housing Act 2004 applies or equivalent provision...
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