131 Damage to a dwelling
Finance Act 2013 (2013 c 29) | Legislation

131  Damage to a dwelling

(1)     This section applies where a dwelling is damaged so as to be temporarily unsuitable for use as a dwelling.

(2)     The unsuitability for use as a dwelling is taken into account in applying the definition of “dwelling” for the purposes of this Part (see section 112) only if the first and second conditions are met.

(3)     The first condition is that the damage is—

(a)     accidental, or

(b)

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