139 Property developers: exchange of dwellings
Finance Act 2013 (2013 c 29) | Legislation

139  Property developers: exchange of dwellings

(1)     A day in a chargeable period is relievable in relation to a single-dwelling interest if—

(a)     a person (“the property developer”) is on that day entitled to a single-dwelling interest (“the returned interest”) that was acquired (by the relevant person) in the course of a property development trade, and

(b)     that acquisition (“the reverse acquisition”)

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