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Chargeable interests and “single-dwelling interest” Chargeable interests and “single-dwelling interest”

  1. 107Chargeable interests
  2. 108Meaning of “single-dwelling interest”
  3. 109Different interests held in the same dwelling
  4. 110Interests held by connected persons
  5. 111Different interests held in the same dwelling: effect of reliefs etc

Notes on Part 3

Modifications

C1

Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)

C2

Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2