# Finance Act 2003, Paragraph 1

Extent: E+W+S+N.I.

(1) In this paragraph “interest in a single dwelling” means so much of the subject-matter of a chargeable transaction as consists of a chargeable interest in or over a single dwelling (together with appurtenant rights).
(2) An interest in a single dwelling is a higher threshold interest for the purposes of this Schedule if chargeable consideration of more than £500,000 is attributable to that interest.

---
Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/4A/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.