124 New dwellings
Finance Act 2013 (2013 c 29) | Legislation

New dwellings, conversions, demolition etc

124  New dwellings

(1)     Where a new dwelling is being or has been constructed (whether or not as part of a larger building) the earlier of the following days is a valuation date in the case of a single-dwelling interest in that dwelling—

(a)     the completion

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