Schedule 19 - Capital allowances: conversion of parts of business premises into flats
Finance Bill
6:00 pm

Photo of Mr Michael Jack

Mr Michael Jack (Fylde, Conservative)

I am always willing to be educated, but there is no definition in the part of the Bill that I am considering. Why is a flat defined as four rooms? I accept that it states that

``any kitchen or bathroom, and . . . any closet, cloakroom . . . not exceeding 5 square metres''

do not count, so we know which rooms are missed out, but we still have no definition of a room.

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