108 Meaning of “single-dwelling interest”
Finance Act 2013 (2013 c 29) | Legislation

108  Meaning of “single-dwelling interest”

(1)     References in this Part to a “single-dwelling interest” are to be read in accordance with this section.

(2)     A chargeable interest that is exclusively in or over land consisting (on any day) of a single dwelling is a single-dwelling interest (on that day).

(3)     Where a person is entitled to a chargeable interest that is exclusively in

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