Part 3 Annual tax on enveloped dwellingsC1C2

United Kingdom

1. The charge to tax
2. Adjustment of amount charged
3. Chargeable interests and “single-dwelling interest”
4. Meaning of “dwelling”
5. Acquisitions and disposals
6. New dwellings, conversions, demolition etc
7. Reliefs
8. Exemptions
9. Power to modify reliefs
10. Alternative property finance
11. Administration and payment of tax
12. Application of provisions
13. Supplementary provisions
14. Interpretation