118 Section 117: supplementary
Finance Act 2013 (2013 c 29) | Legislation

118  Section 117: supplementary

(1)     The reference in section 117(2)(b) to a chargeable interest being held for the purposes of the same collective investment scheme includes a reference to a person connected with the scheme being entitled to the interest.

(2)     For the purposes of section 117, there is private access between two dwellings if the person entitled to possession of each dwelling is entitled, by reason of a right of way or other interest

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