# Finance Act 2012, Section 226: New tax on ownership of high-value residential properties or dwellings


The Commissioners for Her Majesty's Revenue and Customs may incur expenditure in preparing for the introduction of a new tax to be charged in respect of high-value residential properties or dwellings owned otherwise than by individuals.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/section/226 (the official version)
Page: https://openlegislation.uk/finance-act-2012/section-226
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.